The tax and social treatment of mobility aid is not always easy to understand and is often little or poorly understood. This is particularly true for those who implement them, such as Human Resources staff. This point is nevertheless an effective tool for facilitating recruitment and internal transfers. It is important to know that the costs incurred by your employee in the context of professional mobility are considered to be specific expenses inherent to the job for the company.
Switch up offers you a video of Sébastien Laisney, our partner and expert on the subject. He explains the fiscal and social treatment of mobility aids.
Job mobility involves a change in the employee's place of residence. It is often linked to a change in the employee's workstation at another workplace.
The employee is presumed to be in this situation when the distance between the old home and the new workplace is at least 50 km and the time taken to travel to or from the new workplace is at least 1.5 hours.
Where the distance criterion is not met, the outward journey criterion must be at least 1.5 hours. This applies regardless of the mode of transport.
This change may be the result of a transfer within the company. It may also be due to the group or to a temporary change of workplace, imposed by the employer or requested by the employee. Finally, it may follow an assignment abroad or in an overseas department...
The mobility costs of newly hired employees are also covered.
Expenses resulting from employment under a fixed-term or open-ended contract may be qualified as professional expenses. This is the case when the change of residence is not the result of purely personal convenience but of circumstances linked either to the job or to family constraints.
Expenses incurred by the employee in connection with job mobility are considered to be special expenses inherent to the job. The employer may reimburse actual expenses upon presentation of proof. It may also use lump-sum allowances for two categories of expenses:
Flat rates are not applicable in the case of international mobility. In this case, only the exemption from reimbursement on the basis of supporting documents is possible
To take stock of the situation, Sébastien Laisney from Fidal shares with us his expertise on the fiscal and social aspects of the mobility subsidies that you can easily offer to your teams via Switch Up.
