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Contributions and social contributions
The social scheme for the provision of an electric vehicle extended until 2024
Publié le 28 décembre 2022 - Directorate for Legal and Administrative Information (Prime Minister)
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Originally due to end on 31 December 2022, the benefit resulting from the employer making an electric vehicle available to its employees is extended until 31 December 2024 according to the Official Social Security Bulletin.
Where the employer makes an electric vehicle available to its employees during the period between 1er January 2020 and December 31, 2024, he benefits from a more favorable social scheme.
The electricity costs incurred by the employer for recharging the electric vehicle will not be taken into account in the calculation of social security contributions.
Moreover, this benefit will be systematically assessed after application of a 50 % reduction. This is capped at €1,800 per year.
During that period, the benefit in kind of the provision by the employer of an electric vehicle is not included in the social security contributions base.
At present, the same applies to the provision by the employer of a charging station for electric vehicles. However, the Official Bulletin of Social Security states that developments are to be expected soon.
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Please note
All these advantages also apply to the determination of the income tax payable by employees receiving these benefits in kind.