In 2025, the rules for valuing company vehicles are evolving: more precision, more fairness… but also more complexity.
A company car benefit occurs when your employer provides a vehicle for professional or personal use. The employer must assess the value of this benefit and include it on your payslip. It directly affects your social security contributions and, in some cases, your income tax.
Concrete example: If your company provides you with a car for your business trips, you don’t pay rent for it - but it does come at a cost in terms of social charges.
Complex valuation
Valuing a company car is not straightforward. It depends on multiple factors: vehicle type, purchase or lease cost, CO2 emissions, and whether the use is personal or professional. It's not a flat rate!
Impacton your Payslip
The value of the benefit directly impacts the amount of social contributions deductedfrom your gross salary.
The higherthe value, the more you’ll pay in contributions - and potentially in taxes. Inaddition, depending on your vehicle’s CO2 emissions or age, the benefit valuemay fluctuate.
Electric and hybrid vehicles now benefit from a 30% reduction in their assessed value, making them much more attractive from a tax perspective.
If you’re an employee with a company car, this may result in lower social contributions and a more favourable net salary.
It’s essential to check with your employer how your company car is valued and adjustthe terms of use in light of the new regulations.
For instance, choosing an electric or hybrid car could reduce your social chargesand qualify you for a tax discount.
Take advantage of the new rules to optimise your payslip!
En quoi consiste la nouvelle obligation mise en place en 2025 ? Qui est concerné ?
Loi de finances 2025 : ce qui change pour l’apprentissage. Exonérations réduites, aides maintenues. Décryptage des nouveaux seuils et dispositifs pour les entreprises.
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