The reform of benefit in kind scales The entry into force on February 1, 2025 has brought back to light an often underestimated point: the quality of the calculation depends directly on the quality of the data used.
In many companies, this data, in particular the private mileage remain declarative. They are sometimes estimated or reconstructed after the fact, which limits the reliability of the calculation and can undermine compliance in the event of an audit.
In this context, the management of professional and personal journeys becomes a structuring issue for fleet management.
A key issue: justifying the actual use of the vehicle
To apply the actual expense method, the company must be able to demonstrate the proportion of personal use of the vehicle.
This implies being able to justify:
- the number of kilometers travelled for professional purposes
- the number of kilometers travelled for personal reasons
- the distribution between these two uses
Without these elements, resorting to the flat-rate method often becomes the only option. And in the event of an audit, theURSSAF can reclassify a calculation based on actual costs as a flat rate, with significant financial consequences.
The question is therefore no longer simply to calculate the benefit in kind, but to be able to justify it reliably.
A balance must be struck with respect for privacy.
The collection of travel data naturally raises questions related to the privacy of employees.
The regulatory framework mandates adherence to several principles: informing employees, limiting data access, and regulating usage. In practice, a monitoring system should distinguish between professional and personal use without implementing continuous surveillance.
This is where the balance between regulatory compliance and operational efficiency is played out.
Telematics as an operational response
THE connected fleet management solutions They provide a concrete solution to this problem. They allow for the automatic collection of data necessary for calculating the benefit in kind, while structuring its use.
A solution like SoFLEET is based on a simple operation: the vehicle is equipped with a device to record journeys, while an application allows the driver to qualify their journeys.
Two modes of use coexist.
In personal mode, geolocation is disabled to protect the employee's privacy.However, the system continues to record the total mileage, which makes it possible to calculate the proportion of private use without tracking journeys.
In professional mode, journeys are recorded and can be directly categorized by the driver. The driver can also correct a journey if necessary, ensuring data consistency over time.
Tangible benefits for the company
Automating the distinction between business and personal journeys brings immediate benefits.
From a tax and social perspective, it allows the use of the actual costs method with a higher level of security. The data is traceable and can be presented in the event of an audit.
From an administrative point of view, the centralization of information limits data entry errors and facilitates the preparation of the elements necessary for payroll and the DSN.
From an organizational standpoint, it offers a better visibility into the actual use of vehiclesThis allows managers to more easily identify discrepancies between intended and observed usage.
Beyond compliance: a management tool
There managing work/personal journeys is not limited to a regulatory obligation. It also constitutes a fleet steering lever.
The data collected allows for the analysis of vehicle usage, identifying situations of underutilization or, conversely, high demand. It can also inform broader discussions on fleet policy or CSR objectives.
In an environment where rules are evolving and controls are being strengthened, having reliable data becomes a key structural asset for the company.
Do you want to ensure the reliability of your travel data and secure your benefit calculations? Request a SoFLEET demo and automate the management of your business and personal journeys.
