Bad news for businesses: from January 1, 2025, electricity used for charging electric vehicles (EV) will be included in the calculation of benefits in kind.
Employers will therefore have to pay social security contributions on this benefit, while employees could see this benefit appear on their tax return.
Since 2020
Since 2020, companies have been able to offer charging stations to their employees, free of charge, which can be used for professional or personal purposes, without this being considered a benefit in kind.
New extension?
The objective was to encourage companies to opt for electric mobility.
And for employees who cannot install a terminal at home, this still made it possible to go electric.
This rule was initially scheduled to end on December 31, 2022 but was extended for two years.
This change will also apply to charging stations installed at employees' homes at the employer's expense.
Increased costs
This new regulation will therefore increase the administrative and financial burdens of companies, but also that of employees. The latter will indeed have to take this benefit in kind into account when calculating their taxes.
For Adrien de Sayve, Sales Director France of Monta, « aWhile the possibility of recharging your electric car at work has been an important lever to facilitate the transition to electric, the end of this tax advantage could be a barrier for many employees. Companies will now have to juggle the additional costs of setting up paid terminals or the search for other incentive solutions so as not to slow down the momentum of the energy transition. »
France
