The reimbursement of expenses related to the use by employees, tools derived from new technologies of information and communication (ICT) such as mobile phones, computers or internet obeys rules fixed by a special decree of December 20, 2002
Recall. business expenses reimbursed to the employee under the conditions imposed by the Order are exempt from social security contributions
<. p> So the costs are to be reimbursed to NICT
– on the basis of actual expenses incurred by the employee;
– or, failing that, according to the statement made by the latter rated the hours in professional use, within the limit of 50% of the total usage.
No refund lump
For the sake of simplicity, an employer can he however, provide a lump sum reimbursement of expenses incurred by employees in connection with the use of ICT
The Supreme Court answered in the negative, this method of reimbursement is not provided for in 2002 decree.
In this case, the employer, a company conducting satisfaction surveys, had set up “allowances web” to reimburse the costs associated with the use by employees including their printer and their Internet connection. The amount of such compensation was 2 € for each job done by the employee.
The company justified the use of this method of reimbursement by the need to recruit a large number of employees by CSD very short duration and the very low amount of their spending, all making it difficult to produce proof of actual costs incurred.
This argument did not convince the Court of Cassation held that Urssaf was correct in deciding that the lump-sum reimbursements should be subject to social security contributions.
2nd Civil Cassation, May 28, 2014 No. 13-18212