We'll guide you through the jungle of Urssaf rates for reimbursing your business expenses.
What is the Urssaf scale, or rather Urssaf scales ? What are they used for?
The Urssaf scale is the reference provided by the tax authorities for reimbursing business expenses and processing expense claims.
It also indicates the maximum reimbursements that must not be exceeded if the employer is to be exempt from social security contributions and the reimbursements are not to be regarded as benefits in kind.
Different types of allowance are covered: meals, travel, mobility, etc. Find out more in this article!
Urssaf meal scale
Meal expenses are reimbursed when employees or self-employed workers are obliged to eat away from home for professional reasons.
|
Type of allowance |
Ceiling not to be exceeded for exemption from social security contributions |
Factual situation to be respected |
|---|---|---|
|
Meals |
19,10 € |
Business trip where it is impossible to eat at home. |
|
Catering |
6,70 € |
Obligation to eat on company premises (night shift, security post, etc.). |
|
Catering outside company premises |
9,40 € |
Work-related travel (including a worksite), where working conditions prevent the employee from going home to eat, with no obligation to eat in the restaurant. |
Urssaf travel scale
The Urssaf scale also makes it possible to define the basis for reimbursing business travel expenses, or mission expenses, within the limits of necessary expenditure , such as :
- meal expenses, as described above,
- transport costs
- accommodation costs.
|
Type of allowance |
Meals |
Accommodation and breakfast |
|
|
Travel in: Paris, Val-de-Marne, Hauts-de-Seine, Seine-Saint-Denis. |
Travel in other departments |
||
|
Ceiling not to be exceeded in the first 3 months for exemption from social security contributions |
19,10 € |
68,50 € |
50,80 € |
|
Ceiling not to be exceeded from the 4th to the 24th month for exemption |
16,20 € |
58,20 € |
43,20 € |
|
Ceiling not to be exceeded from the 25th to the 72nd month for exemption |
13,40 € |
48,00 € |
35,60 € |
Urssaf professional mobility scale
This is to compensate for long journeys, particularly abroad, or relocations for professional reasons.
|
Type of allowance |
Ceiling not to be exceeded for exemption from social security contributions |
|
Compensation for temporary accommodation and meal expenses for a maximum of 9 months |
76.10 per day |
|
Compensation for the cost of moving to the new home |
1 524,30 € |
|
Additional compensation per child (maximum of 3 children) |
127,10 € |
|
Maximum amount of compensation |
1 905,30 € |
Kilometric scale
The tax scale for mileage allowances is used by employers to calculate and reimburse expenses relating to the use of employees' private vehicles.
Employees can also use it to file their tax returns and deduct the actual costs of journeys between home and work.