Benefits in kind and professional expenses: what are the differences?
Verified 12 August 2026 - Public Service / (Prime Minister)
The business expenses are expenses incurred by the employee for the purposes of his professional activity which are then reimbursed by his employer: catering, travel, clothing, etc.
The benefits in kind are services provided by the employer to the employee. This may concern the costs of company car, laptop, company housing, restaurant vouchers.
Professional expenses and benefits in kind are not taken into account in the same way in terms of remuneration and social security contributions:
Fee or benefit | Integrated with remuneration? | Subject to social security contributions, CSG and CRDS |
|---|---|---|
Business expenses | No | No |
Benefits in kind | Yes | Yes (except special regulations) |
FYI
The employee may be fully remunerated in benefits in kind (case of au pair employee, for example).
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The informants who answer you belong to the ministry responsible for labor.
Social contributions
Professional expenses excluded from remuneration: article D3231-6
Benefits in kind taken into account in remuneration: Article L3221-3
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