{"id":6250,"date":"2026-04-21T22:27:59","date_gmt":"2026-04-22T08:27:59","guid":{"rendered":"https:\/\/www.sofleet.eu\/?p=6250"},"modified":"2026-04-21T23:23:42","modified_gmt":"2026-04-22T09:23:42","slug":"calcul-avantage-en-nature-vehicule-guide-et-methodes","status":"publish","type":"post","link":"https:\/\/www.sofleet.eu\/en\/traceability-2\/calculating-company-car-benefits-guide-and-methods\/","title":{"rendered":"Calculating Benefits in Kind for Vehicles: Guide and Methods"},"content":{"rendered":"

Calculating the company car benefit in kind: what has changed <\/strong>since 2025<\/h2>\n\n\n\n

When an employer makes a vehicle permanently available to an employee, for both professional and personal travel, this private use constitutes a benefit in kind (BEN)<\/strong>This is a form of indirect remuneration that the employee saves and which, as such, is subject to social security contributions as well as income tax.\u00a0<\/p>\n\n\n\n

This framework is well-established. However, its calculation methods have been significantly revised by the decree of February 25, 2025. These changes have a direct impact on the cost to the company and on the employee's net pay. They therefore require particular attention in the management of company vehicles<\/strong>.<\/p>\n\n\n\n

A dual system depending on the date of availability<\/strong> <\/h3>\n\n\n\n

The first point of vigilance for any fleet manager now concerns the date on which the vehicle was assigned to the employee. <\/p>\n\n\n\n

The terms and conditions were revised at the beginning of 2025 as part of the updates to the BOSS (Official Bulletin of Social Security) and the URSSAF doctrine.<\/strong><\/p>\n\n\n\n

One point deserves emphasis: a vehicle reassigned after February 1, 2025, will also fall under the new rates, even if it was already in circulation within the fleet. In practice, this means that the allocation date mentioned in the employer-employee agreement becomes essential information. It must be kept and easily verifiable in the event of an audit by the French social security agency (URSSAF). <\/p>\n\n\n\n

The two methods of calculating the benefit in kind<\/strong> <\/h3>\n\n\n\n

The valuation of the benefit in kind can be done using two approaches, at the employer's discretion. This choice can be adjusted according to driver profiles or observed usage patterns. The flat-rate method<\/p>\n\n\n\n

The flat-rate method remains the most widely used due to its simplicity. It consists of applying a fixed percentage to the purchase price including VAT of the vehicle, or to the total annual cost in the case of a lease.<\/p>\n\n\n\n

Contrary to some misconceptions, the applicable rates have not been recently increased. The current rates are those defined by administrative guidelines (BOSS) and remain as follows:<\/p>\n\n\n\n

Vehicle purchased<\/strong><\/h4>\n\n\n\n