Professional expenses 2021: know the calculation method

Professional expenses are additional expenses, incurred by the employee, which are linked to the function and to the job.

You are free to choose how you will compensate employees for their professional expenses, subject to compliance with legal and contractual obligations.

Compensation for professional expenses is generally made:

or by reimbursement of actual expenses. The employee is thus reimbursed for all the costs incurred. He must then provide proof of his expenses to obtain reimbursement; or in the form of flat-rate allowances. The amounts are set by URSSAF. The circumstances underlying the costs incurred must be justified. For example, the employee cannot return to his residence because of a professional trip;
or by paying directly the amount of the costs incurred by the employee, for example, by giving a company credit card to the employee or by providing a vehicle to the employee to travel. Professional expenses 2021: compensation in the form of fixed allowances

Compensation for professional expenses in the form of flat-rate allowances concerns the expenses of:

food ; housing; costs related to ...