Fiscal scale of compensation for mileage costs 2021 2020 2019 2018 2017 2016

When the employee is obliged to use his personal vehicle for professional purposes, payment by the employer is possible.

For this, companies can use the kilometer scale established by the tax authorities.

Compensation paid is deemed to be excluded from all social contributions, subject to being able to justify both:

• The fiscal power of the vehicle used;
• The distance separating the home from the workplace;
• The usual place of work of the place of intervention or mission;
• The number of trips made each month.

The scale that we propose to you below, applies to reimbursement of expenses and mileage allowances incurred by employees during business trips with their personal vehicle (car, motorcycle, scooter, moped).

It also corresponds to the values ​​transmitted by the tax authorities in terms of mileage costs deductible for income tax purposes.

​Scale applicable to automobiles ¶

​Small reminders ¶

Allowances paid in the form of kilometer allowance to an employee forced to use his vehicle for professional purposes may be exempt from social charges within the limit of the kilometer scale published each year by the tax authorities. Exemption is possible subject to being able to justify:

• The means of transport used by the employee, the distance separating the home from the workplace
• Vehicle power
• The number of trips made each month, and provided that the employee certifies that he is not transporting any other person from the same company benefiting from the same indemnities.

Order of February 26, 2020 setting the flat-rate scale allowing the assessment of travel costs relating to the use of a vehicle by recipients of salaries and wages opting for the system of actual deductible costs, ALREADY of February 29, 2020

Pending a new publication, these values ​​remain in effect as of 1^is January 2021.

​Scales applicable to mopeds, mopeds, scooters, motorcycles ¶

​Small reminders ¶

Is considered a moped within the meaning of the highway code, the two-wheeled vehicle whose maximum speed by construction does not exceed 45 km / h and equipped with an engine with a cylinder capacity not exceeding 50 cm³ if it is combustion internal, or of a maximum net power not exceeding 4 kW for other types of engine.

They may be, depending on the trade names, scooters, mopeds, etc.

​Scale as of January 1, 2021 ¶

Order of February 26, 2020 setting the flat-rate scale allowing the assessment of travel costs relating to the use of a vehicle by recipients of salaries and wages opting for the system of actual deductible costs, ALREADY of February 29, 2020

Pending a new publication, these values ​​remain in effect as of 1^is January 2021.

​Scales applicable to vehicles not considered to be mopeds ¶

​Recall ¶

A two-wheeled vehicle with a cylinder capacity greater than 50 cm3 is considered as a non-moped within the meaning of the Highway Code.

​Scale as of January 1, 2021 ¶

Pending a new publication, these values ​​remain in effect as of 1^is January 2021.

Order of February 26, 2020 setting the flat-rate scale allowing the assessment of travel costs relating to the use of a vehicle by recipients of salaries and wages opting for the system of actual deductible costs, ALREADY of February 29, 2020

Article 1

The three tables of article 6 B of annex IV to the general tax code are respectively replaced by three tables thus drafted:

PRICE APPLICABLE TO AUTOMOBILES
Administrative power	Up to 5,000 km	From 5,001 to 20,000 km	Beyond 20,000 km
3 HP and less	d * 0,456	(d * 0,273) + 915	d * 0,318
4 CV	d * 0,523	(d * 0,294) + 1147	d * 0,352
5 CV	d * 0,548	(d * 0,308) + 1200	d * 0,368
6 CV	d * 0,574	(d * 0,323) + 1256	d * 0,386
7 HP and more	d * 0,601	(d * 0,34) + 1301	d * 0,405
d represents the distance traveled in kilometers

PRICE APPLICABLE TO MOTORCYCLES
Administrative power	Up to 3,000 km	From 3,001 to 6,000 km	Beyond 6,000 km
1 or 2 CV	d * 0,341	(d * 0,085) + 768	d * 0,213
3, 4, 5 CV	d * 0,404	(d * 0,071) + 999	d * 0,237
more than 5 CV	d * 0,523	(d * 0,068) + 1365	d * 0,295
d represents the distance traveled in kilometers

RATE APPLICABLE TO MOPEDS
Up to 3,000 km	From 3,001 km to 6,000 km	Beyond 6,000 km
d * 0,272	(d * 0,064) + 416	d * 0,147
d represents the distance traveled in kilometers

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