Company cars remain an important tool in compensation policy. They contribute to the company's attractiveness and employee retention, particularly for sales and management profiles.
Since the decree of February 25, 2025, thechanges in the scales of benefits in kind (AEN) However, this has altered the economic balance of the system. The overall cost has increased for both the employer and the employee. In this context, it becomes necessary to adopt a more structured approach in order to maintain this benefit while controlling its financial impact.
Flat rate or actual costs: a choice to manage
The choice between the flat-rate method and the actual expenses method can no longer be made by default. It must now be analyzed on a case-by-case basis, depending on the actual use of the vehicle.
The flat-rate method remains the simplest to implement. It offers good transparency and limits the risk of error in the event of an audit. However, it can lead to an overestimation of the benefit when the vehicle is rarely used for personal purposes, since the calculation is based solely on the vehicle's value.
Conversely, the actual expenses method allows the calculation to be adjusted to reflect actual usage. It can significantly reduce the amount of the AEN (Allowance for Employment) when private travel is limited. However, this approach requires reliable and traceable data. Without specific supporting documentation, the URSSAF (French social security agency) may recalculate the allowance by applying the flat-rate method.
In practice, the actual expenses method becomes relevant when business use is predominant and the company is able to document travel. Conversely, the flat-rate allowance remains more suitable when personal use is significant or when available data is insufficient.
Concrete situations to analyze
Certain configurations make it easier to guide the choice.
A fixed-rate allowance is generally more suitable when the employee regularly uses their vehicle outside of work, particularly for personal or family trips. It simplifies management without the risk of under-invoicing.
The actual expense method becomes more advantageous when the vehicle is primarily used for business trips. This is often the case for mobile professionals whose personal travel is limited. In this context, calculating actual expenses more accurately reflects reality and avoids overstating the benefit.
In all cases, the determining factor remains the ability to accurately measure vehicle usage.
The structuring impact of motorization
The vehicle's engine has become a central parameter in the optimization strategy.
Electric vehicles benefit from a specific scheme until December 31, 2027. Electricity costs covered by the employer are excluded from the calculation of the benefit in kind, and a deduction may be applied, under conditions and within the limits of ceilings defined by the URSSAF, allowing the taxable base to be reduced.
In a context of rising tax rates, this mechanism allows for maintaining a more moderate level of net energy consumption. It also strengthens the coherence of CSR policies, while providing a measurable economic benefit.
For the companies in the process of fleet renewalThe choice between engine types must therefore be analyzed not only from the perspective of overall cost, but also from that of fiscal and social impact.
The risk of an inaccurate declaration
Beyond the choice of method, the question of data reliability is central.
Calculations based on estimates or approximate declarations expose the company to several risks. In the event of an audit, the URSSAF (French social security agency) may challenge the declared information and apply the flat-rate method, potentially resulting in retroactive adjustments.
The date of availability is also a point of concern. Since 2025, it determines the application of the correct scale. Incomplete or inaccurate information can lead to calculation errors and subsequent adjustments.
Finally, errors in DSN declarations can generate costly adjustments, both for the company and for the employee.
Optimization levers to activate
Faced with these challenges, several levers can be used to control the cost of the benefit in kind.
First, it is essential to regularly compare the two calculation methods. An annual analysis helps identify situations where actual costs become more advantageous than the flat rate.
The gradual integration of electric vehicles into the fleet is also an attractive option, particularly for new assignments. It allows companies to benefit from favorable tax treatment while supporting the energy transition.
Finally, ensuring the reliability of usage data is a key point. It determines the ability to use the actual expense method and to secure the declarations.
Data, the foundation of any strategy
All optimization decisions are based on one common element: the quality of the available data.
Without visibility into the kilometers traveled for personal and professional purposes, choosing the most suitable method becomes difficult. Conversely, reliable data allows for precise decision-making and safer practices.
It is within this framework that fleet management tools become truly valuable. By automating the collection of journey data, they enable a shift from a declarative approach to management based on measurable elements.
Do you want to reduce the cost of your company vehicles while ensuring the safety of your practices? Request a SoFLEET demo and manage your fleet with reliable data.
