Blog

The payment of the employee’s driving fines is a benefit subject to contributions

In a decision of 14 February 2019 (No. 17-28047), the French Supreme Court ruled on the merits of a social security adjustment which considered that the payment by the employer of driving fines related to the employee’s use of his professional vehicle is a remuneration subject to social security contributions.

 

The Court of Appeal overturned this adjustment, considering that since the vehicles were registered in the company’s name and used on its behalf, the payment of fines was a legal obligation for the company.

 

The French Supreme Courts overruled this decision and confirmed its case law according to which the employer’s assumption of responsibility for the employee’s fines is a benefit subject to social security contributions.