{"id":8059,"date":"2024-02-08T10:20:41","date_gmt":"2024-02-08T09:20:41","guid":{"rendered":"https:\/\/www.avocat-desrumaux.fr\/kilometric-allowances-under-the-syntec-collective-agreement\/"},"modified":"2025-04-17T15:52:30","modified_gmt":"2025-04-17T13:52:30","slug":"kilometric-allowances-under-the-syntec-collective-agreement","status":"publish","type":"post","link":"https:\/\/www.avocat-desrumaux.fr\/en\/kilometric-allowances-under-the-syntec-collective-agreement\/","title":{"rendered":"Kilometric allowances under the Syntec collective agreement"},"content":{"rendered":"\t\t
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Transport costs correspond to expenses incurred by the employee for the needs of his professional activity.<\/p>\n

Indeed, employees are often required to use their personal vehicles for work purposes, or to use public transport or public bicycle rental services to get to work.<\/p>\n

These expenses may be reimbursed by the employer. These expenses are then exempt from social security contributions, within certain limits and subject to certain conditions. <\/p>\n

What is the mileage allowance?<\/h1>\n

When an employee is obliged to use his or her personal vehicle for work-related purposes, the employer may reimburse expenses in the form of a mileage allowance.<\/p>\n

For this to happen, the employee must meet a condition relating to constraint. They must not be able to use public transport, either because of the distance from their home or workplace, or because of their working hours. <\/p>\n

This mileage allowance is therefore not admissible when the distance from the employee’s home and the use of his personal vehicle are due to personal convenience.<\/p>\n

When this condition is met, the employee’s mileage expenses may be reimbursed for the use of his or her vehicle in the course of his or her work. An allowance is then paid to cover the cost of fuel, maintenance, insurance and vehicle depreciation. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u261b Please note: there are a number of different ways of paying for employee transport costs. Only one of these is compulsory: 50% of the cost of public transport season tickets purchased by employees for all journeys between their usual place of residence and their place of work. <\/p>\n

The mileage allowance is an optional form of reimbursement, in the same way as the reimbursement of fuel and supply costs for electric, rechargeable hybrid or hydrogen vehicles, the transport bonus, or the sustainable mobility package.<\/p>\n

How do I set up a mileage allowance?<\/h2>\n

The mileage allowance is optional. It can be set up by company agreement, or by individual agreement with the employee, for example in the employment contract. <\/p>\n

The Syntec collective bargaining agreement does not contain any specific provisions on this point.<\/p>\n

However, the amounts and terms of the allowance are set with reference to the scales established by the tax authorities, in order to benefit from exemptions from social security contributions.<\/p>\n

These scales take into account the kilometers driven and the horsepower of the employee’s vehicle. For 2024, the rates are as follows: <\/p>\n\n\n\n\n\n\n\n\n
Rates for one car<\/caption>\n
Fiscal power<\/th>\nUp to 5,000 km<\/th>\nFrom 5,001 to 20,000 km<\/th>\nOver 20,000 km<\/th>\n<\/tr>\n
3 hp and less<\/td>\nd x 0.529<\/td>\n(d x 0.316) + 1,065<\/td>\nd x 0.370<\/td>\n<\/tr>\n
4 hp<\/td>\nd x 0.606<\/td>\n(d x 0.340) + 1 330<\/td>\nd x 0.407<\/td>\n<\/tr>\n
5 cv<\/td>\nd x 0.636<\/td>\n(d x 0.357) + 1 395<\/td>\nd x 0.427<\/td>\n<\/tr>\n
6 hp<\/td>\nd x 0.665<\/td>\n(d x 0.374) + 1 457<\/td>\nd x 0.447<\/td>\n<\/tr>\n
7 hp and more<\/td>\nd x 0.697<\/td>\n(d x 0.394) + 1,515<\/td>\nd x 0.470<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

d = distance travelled on business in km<\/em><\/p>\n

For electric vehicles, travel expenses are increased by 20%.<\/p>\n\n\n\n\n\n\n
Scales for a motorcycle<\/caption>\n
Fiscal power<\/th>\nUp to 3,000 km<\/th>\nFrom 3,001 to 6,000 km<\/th>\nOver 6,000 km<\/th>\n<\/tr>\n
From 1 to 2 hp<\/td>\nd x 0.395<\/td>\n(d x 0.099) + 891<\/td>\nd x 0.248<\/td>\n<\/tr>\n
From 3 to 5 hp<\/td>\nd x 0.468<\/td>\n(d x 0.082) + 1 158<\/td>\nd x 0.275<\/td>\n<\/tr>\n
Over 5 hp<\/td>\nd x 0.606<\/td>\n(d x 0.079) + 1 583<\/td>\nd x 0.343<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

d = distance travelled on business in km<\/em><\/p>\n

Compensation paid is exempt from social security contributions within the limits of these scales.<\/p>\n

However, to benefit from these exemptions, you must be able to justify :<\/p>\n