Charging your electric car for free at work was not counted as a benefit in kind. This will still be the case in 2025.
While the vagueness has been hovering for a few weeks, good news: some tax advantages linked to electricity in companies will be maintained in 2025. A small gift of consolation with the unpleasant surprises at the end of 2024, such as the elimination of the bonus on utilities .
The official social security bulletin states, in very administrative language: “The derogatory methods for calculating the inclusion in the social contribution base of the benefit in kind constituted by the provision of a vehicle operating exclusively using electrical energy, which end on December 31 2024, will be extended by the Government which plans to publish a decree in January on this subject. This extension also concerns the regime applicable to electrical terminals.”
An important gift will thus be maintained: the fact that recharging your vehicle at your workplace is not counted as a benefit in kind. The rule is described as follows: “in the event of provision by the employer at the workplace of a vehicle charging station operating using electrical energy, the benefit in kind resulting from the use of this terminal by the employee non-professional purposes is neglected, including for vehicles belonging to employees.”
We recall that “benefits in kind constitute an element of remuneration which, in the same way as the salary itself, must be included in the basis of social contributions and contributions”. But here there are no associated social security contributions for the company, no taxation on the employee's side.
Among the other provisions which will therefore be extended: “in the event of provision of an electric vehicle, the evaluation of the benefit in kind does not take into account the electricity costs incurred by the employer for recharging the vehicle and is calculated after application of a reduction by 50% within the limit of 2000.30 euros per year (value revised as of January 1, 2025).”
For terminals outside the workplace
There are also advantages for terminals installed outside the workplace. The employer may cover all or part of the installation costs. The advantage linked to this coverage of costs is neglected if this terminal is returned at the end of the employment contract.
If it is not returned, the payment of purchase and installation costs is excluded from the basis of contributions and social security contributions within the limit of 50% of the actual expenses that the employee should have incurred for the purchase and installation of the terminal, up to 1,043.50 euros (value as of January 1, 2025). If the terminal is more than five years old, these limits are increased respectively to 75% of the actual expenses that the employee should have incurred and to 1,565.20 euros (value as of January 1, 2025).
The 50% exclusion applies to terminal maintenance costs.
The rest of your content after this announcement
The rest of your content after this announcement
