Reduce your car benefits in kind and your fleet's payroll taxes
Reduce your car benefits in kind and your fleet's payroll taxes
Reduce your car benefits in kind and your fleet's payroll taxes
Since the decree of February 25, 2025, the benefit-in-kind associated with a company car has become much more expensive for both the company and the employee. Every month, Fleeti compares the flat-rate allowance with actual expenses for each employee, selects the most cost-effective option, and helps you save up to 2,100 euros in employer contributions per vehicle per year—all without affecting your employees’ compensation packages.
Since the decree of February 25, 2025, the benefit-in-kind associated with a company car has become much more expensive for both the company and the employee. Every month, Fleeti compares the flat-rate allowance with actual expenses for each employee, selects the most cost-effective option, and helps you save up to 2,100 euros in employer contributions per vehicle per year—all without affecting your employees’ compensation packages.
Schedule a demo
Reduce your car benefits in kind and your fleet's payroll taxes
Since the decree of February 25, 2025, the benefit-in-kind associated with a company car has become much more expensive for both the company and the employee. Every month, Fleeti compares the flat-rate allowance with actual expenses for each employee, selects the most cost-effective option, and helps you save up to 2,100 euros in employer contributions per vehicle per year—all without affecting your employees’ compensation packages.
Schedule a demo
Flat-rate or actual: Fleeti chooses the method that reduces your in-kind benefit the most
Flat-rate or actual: Fleeti chooses the method that reduces your in-kind benefit the most
Flat-rate or actual: Fleeti chooses the method that reduces your in-kind benefit the most
As of February 1, 2025, the flat-rate plan penalizes internal combustion engine vehicles that are rarely used for personal purposes. The actual-usage method, based on the proportion of personal use, is often more advantageous. Fleeti automates this decision-making process every month.
As of February 1, 2025, the flat-rate plan penalizes internal combustion engine vehicles that are rarely used for personal purposes. The actual-usage method, based on the proportion of personal use, is often more advantageous. Fleeti automates this decision-making process every month.
Automatic comparison of flat-rate vs. actual costs per employee, taking into account fuel, tenure, energy, and eco-score parameters.
Automatic comparison of flat-rate vs. actual costs per employee, taking into account fuel, tenure, energy, and eco-score parameters.
Automatic comparison of flat-rate vs. actual costs per employee, taking into account fuel, tenure, energy, and eco-score parameters.
Optimal method applied by default, which can be manually adjusted by your payroll department. Scenario simulations before monthly closing, with the impact on both the employer and the employee clearly displayed.
Optimal method applied by default, which can be manually adjusted by your payroll department. Scenario simulations before monthly closing, with the impact on both the employer and the employee clearly displayed.
Optimal method applied by default, which can be manually adjusted by your payroll department. Scenario simulations before monthly closing, with the impact on both the employer and the employee clearly displayed.
Your work and personal trips are automatically reconstructed, without intrusive GPS tracking
Your work and personal trips are automatically reconstructed, without intrusive GPS tracking
Your work and personal trips are automatically reconstructed, without intrusive GPS tracking
Accurate calculations require a reliable measurement of the private usage share. Fleeti reconstructs trips using manufacturer data from connected vehicles, in compliance with CNIL and GDPR regulations.
Accurate calculations require a reliable measurement of the private usage share. Fleeti reconstructs trips using manufacturer data from connected vehicles, in compliance with CNIL and GDPR regulations.
Pre-filled "business/personal" classification based on your time slots and company calendar. The driver confirms with just two clicks from the app.
Pre-filled "business/personal" classification based on your time slots and company calendar. The driver confirms with just two clicks from the app.
Pre-filled "business/personal" classification based on your time slots and company calendar. The driver confirms with just two clicks from the app.
No GPS tracking outside of working hours (CNIL recommendations). Time-stamped and auditable records, in accordance with the January 2025 ruling of the Court of Cassation.
No GPS tracking outside of working hours (CNIL recommendations). Time-stamped and auditable records, in accordance with the January 2025 ruling of the Court of Cassation.
Lower employer contributions, higher taxable income for your employees
Lower employer contributions, higher taxable income for your employees
Lower employer contributions, higher taxable income for your employees
Switching from a flat-rate to an actual-cost system yields a twofold benefit: lower social security contributions for the company and a higher taxable income for the employee. It’s a way to increase compensation at no additional cost.
Switching from a flat-rate to an actual-cost system yields a twofold benefit: lower social security contributions for the company and a higher taxable income for the employee. It’s a way to increase compensation at no additional cost.
Cost savings for employers ranging from €1,500 to €2,952 per vehicle per year, depending on the fleet profile (public sources, internal combustion engine vehicles).
Cost savings for employers ranging from €1,500 to €2,952 per vehicle per year, depending on the fleet profile (public sources, internal combustion engine vehicles).
Net earnings for employees of up to €2,600 per year, shown on the pay stub. An employee-specific dashboard that can be shared with your HR department and payroll team.
Net earnings for employees of up to €2,600 per year, shown on the pay stub. An employee-specific dashboard that can be shared with your HR department and payroll team.
Certified copies of supporting documents and turnkey payroll export
Certified copies of supporting documents and turnkey payroll export
Certified copies of supporting documents and turnkey payroll export
An undocumented actual AEN is reclassified as a flat rate in the event of an audit. Fleeti generates and archives the required documents and feeds the data into your payroll software every month.
An undocumented actual AEN is reclassified as a flat rate in the event of an audit. Fleeti generates and archives the required documents and feeds the data into your payroll software every month.
Monthly summary by vehicle and employee, in accordance with BOSS. Integrated five-year archiving.
Monthly summary by vehicle and employee, in accordance with BOSS. Integrated five-year archiving.
Direct export to your payroll tools (CSV, Excel, Sage, Pennylane, Silae), with data ready for the DSN. Specific rules for eco-rated 100% electric vehicles are applied automatically: 70% deduction, capped at 4,582 € per year.
Direct export to your payroll tools (CSV, Excel, Sage, Pennylane, Silae), with data ready for the DSN. Specific rules for eco-rated 100% electric vehicles are applied automatically: 70% deduction, capped at 4,582 € per year.
Schedule a demo
A three-digit reduction in your car benefits-in-kind
A three-digit reduction in your car benefits-in-kind
A three-digit reduction in your car benefits-in-kind
2 100 €
2 100 €
2 100 €
Employer costs saved per vehicle per year by switching to actual costs.
Employer costs saved per vehicle per year by switching to actual costs.
2 600 €
2 600 €
2 600 €
Taxable income reported annually to each employee, at no cost.
Taxable income reported annually to each employee, at no cost.
Taxable income reported annually to each employee, at no cost.
5 years
5 years
5 years
Automatic archiving of supporting documents; legal retention period in the event of an audit.
Automatic archiving of supporting documents; legal retention period in the event of an audit.
Automatic archiving of supporting documents; legal retention period in the event of an audit.
Flat rate or actual costs? You decide each month.
Flat rate or actual costs? You decide each month.
Automated calculation of both methods; application of the most favorable one for each employee.
Automated calculation of both methods; application of the most favorable one for each employee.
Reduced payroll taxes.
Reduced payroll taxes.
Save up to €2,100 in expenses per vehicle per year, without changing your car policy.
Save up to €2,100 in expenses per vehicle per year, without changing your car policy.
A net increase for your employees.
A net increase for your employees.
Up to €2,600 in net earnings returned to each driver every year, at no cost to the company.
Up to €2,600 in net earnings returned to each driver every year, at no cost to the company.
Regulatory compliance in 2026.
Regulatory compliance in 2026.
2025 rate schedules included, supporting documents archived for five years, records ready in case of an audit.
2025 rate schedules included, supporting documents archived for five years, records ready in case of an audit.
How much would your fleet save by switching to actual AEN?
Before revising your AEN policy, calculate exactly how much your fleet can recover. The Fleeti simulator applies the 2026 rates, compares the flat-rate calculation with the actual-cost calculation for each employee, and estimates both the savings on employer contributions and the taxable net income returned to your employees.
How Fleeti Optimizes Your Fleet's Benefits in Kind in Four Steps
No complex setup, no re-entering data. Here's the process from vehicle to pay stub.
01
01
Connect Your Vehicles
Connect Your Vehicles
Manufacturer data retrieved in real time, without any additional devices or installation.
Manufacturer data retrieved in real time, without any additional devices or installation.
02
02
The driver confirms his trips
The driver confirms his trips
Automatic pre-classification into "work" and "personal," with two-click approval in the mobile app.
Automatic pre-classification into "work" and "personal," with two-click approval in the mobile app.
03
03
Fleeti compares flat-rate and actual costs
Fleeti compares flat-rate and actual costs
Monthly calculation for each employee; the optimal method is applied by default.
Monthly calculation for each employee; the optimal method is applied by default.
04
04
Direct export to payroll
Direct export to payroll
Monthly summary, supporting documents archived for five years, data ready for the DSN.
Monthly summary, supporting documents archived for five years, data ready for the DSN.
For which user profiles does Fleeti AEN generate the greatest savings?
Three sample cases calculated based on the rates in effect as of February 1, 2025. These figures are approximate.
Managers and Field Sales Representatives
Managers and Field Sales Representatives
Gasoline-powered light vehicle: €35,000, ~60% business use. AEN flat rate: ~€5,250/year; AEN based on actual usage: ~€2,100/year.
Gasoline-powered light vehicle: €35,000, ~60% business use. AEN flat rate: ~€5,250/year; AEN based on actual usage: ~€2,100/year.
-60% of the taxable base.
-60% of the taxable base.
Field Technicians and Service Fleets
Field Technicians and Service Fleets
PHEV hybrid: €45,000, ~70% business use. AEN flat rate: ~€6,750/year; AEN based on actual usage: ~€2,025/year.
PHEV hybrid: €45,000, ~70% business use. AEN flat rate: ~€6,750/year; AEN based on actual usage: ~€2,025/year.
-70% of the taxable base.
-70% of the taxable base.
Long-term rental companies and managed fleets
Long-term rental companies and managed fleets
100% electric, eco-rated at 50,000 €. Automatic 70% tax credit, capped at 4,582 € per year.
100% electric, eco-rated at 50,000 €. Automatic 70% tax credit, capped at 4,582 € per year.
Combined with reality: double leverage.
Combined with reality: double leverage.
AEN 2025–2026 Rates by Vehicle Type
Rates applicable to vehicles assigned on or after February 1, 2025. For vehicles assigned prior to that date, the old rates remain in effect until the next reassignment.
Thermal equipment purchase, less than 5 years old
Thermal equipment purchase, less than 5 years old
15% of the total cost (including tax) excluding fuel, 20% including fuel.
Thermal equipment purchase, more than 5 years ago
10% of the total cost (including tax) excluding fuel; 15% including fuel.
Long-term lease (LLD) or lease-to-own (LOA) for thermal equipment
50% of the total annual cost excluding fuel; 67% including fuel.
100% Electric Vehicle with an Eco-Rating
A 70% reduction in the AEN, capped at €4,582 per year, through December 31, 2027.
Charging station, less than 5 years old
Employer contribution excluded at a rate of 50%, with a cap of 1,043.50 €.
The AEN Reform: Four Key Dates to Keep in Mind
The policy is not retroactive for vehicles already assigned and is not final for electric vehicles. Key points to incorporate into your car policy.
February 25, 2025
Publication of the decree in the Official Journal. First increase in flat rates since 2002.
February 1, 2025
Effective Date. New rates apply to all vehicles assigned on or after this date.
January 1, 2026
The fee schedules have been extended through 2026, with no changes announced.
December 31, 2027
The 70% enhanced tax deduction for electric vehicles is ending. Keep an eye out for this when renewing your tax returns for 2026–2027.
Official sources for verifying the rates and legal framework applicable to your fleet.
Glossary of Benefits in Kind: Key Terms for Managing the Reduction of Your Car Benefits in Kind.
AEN
AEN
Value of the personal use of an asset provided by the employer, subject to social security contributions and income tax (Article L.242-1 of the Social Security Code).
Value of the personal use of an asset provided by the employer, subject to social security contributions and income tax (Article L.242-1 of the Social Security Code).
BOSS
BOSS
Official Social Security Bulletin. Public repository of contribution rules, including the AEN contribution schedules.
Official Social Security Bulletin. Public repository of contribution rules, including the AEN contribution schedules.
Private share
Private share
Percentage of kilometers traveled for personal use. Calculation based on actual AEN figures.
Percentage of kilometers traveled for personal use. Calculation based on actual AEN figures.
ADEME Eco-Score
ADEME Eco-Score
Environmental rating of an electric vehicle. Eligibility requirements for the 70% reduction on the AEN.
Environmental rating of an electric vehicle. Eligibility requirements for the 70% reduction on the AEN.
DSN
DSN
Single monthly report of social security and tax contributions, including the calculated AENs.
Single monthly report of social security and tax contributions, including the calculated AENs.
Frequently Asked Questions About the Reduction in the Car Benefit-in-Kind
How can you reduce the benefit-in-kind associated with a company car?
Le levier principal consiste à basculer du calcul forfaitaire au calcul au réel quand l'usage professionnel domine. Le calcul au réel applique la quote-part d'usage privé aux coûts réels du véhicule, ce qui réduit la base imposable sociale dès lors que les trajets personnels sont limités. Pour que la bascule soit recevable par l'administration sociale, vous devez documenter la répartition pro/perso de chaque trajet et conserver les justificatifs cinq ans. Un logiciel comme Fleeti automatise cette mesure à partir des données du véhicule connecté, applique le barème officiel issu de l'arrêté du 25 février 2025, et choisit chaque mois la méthode la plus avantageuse pour chaque collaborateur.
How much can you save by switching your AEN from a flat rate to actual usage?
L'économie observée se situe entre 1 500 et 2 952 euros de charges patronales par véhicule et par an, selon le profil de la flotte, la motorisation et l'intensité de l'usage professionnel. Côté salarié, le passage au réel peut rendre jusqu'à 2 600 euros de net imposable annuel, sans coût supplémentaire pour l'entreprise. L'ordre de grandeur dépend du coût d'achat du véhicule, de la prise en charge ou non du carburant, et du ratio kilomètres pro sur kilomètres totaux. Un simulateur permet d'estimer le gain pour votre flotte avant de basculer.
What has changed as a result of the AEN reform of February 1, 2025?
L'arrêté du 25 février 2025 a relevé sensiblement les taux forfaitaires de calcul de l'AEN véhicule, pour la première fois depuis 2002. Pour un véhicule thermique acheté de moins de cinq ans, le taux hors carburant passe de 9 à 15 pour cent du coût TTC. Pour un véhicule en LLD ou LOA, le taux passe de 30 à 50 pour cent du coût global annuel. À l'inverse, les véhicules 100 pour cent électriques éco-scorés bénéficient d'un abattement renforcé de 70 pour cent au lieu de 50 pour cent, plafonné à 4 582 euros par an et applicable jusqu'au 31 décembre 2027. Les nouveaux taux s'appliquent aux véhicules attribués à partir du 1er février 2025 ; les véhicules déjà attribués avant cette date conservent les anciens taux jusqu'à leur réattribution.
Is the actual-cost AEN more advantageous than the flat-rate option for all companies?
Pas systématiquement. Le calcul au réel devient avantageux quand l'usage professionnel domine, typiquement à partir de 60 à 70 pour cent de kilomètres pro selon la motorisation et le coût du véhicule. Pour un véhicule peu utilisé professionnellement, ou pour une flotte de cadres dirigeants à usage majoritairement personnel, le forfait reste parfois plus simple et même plus avantageux. La bonne pratique consiste donc à comparer mensuellement les deux méthodes pour chaque collaborateur, plutôt que de choisir une méthode unique pour toute la flotte. C'est l'arbitrage automatique que Fleeti opère chaque mois.
How can you justify the calculation of the AEN based on actual figures to the social security authorities in the event of an audit?
L'administration sociale exige trois éléments : la traçabilité de chaque trajet professionnel et personnel, le justificatif des coûts du véhicule pris en compte, et la conservation des pièces pendant cinq ans. À défaut, l'administration requalifie le calcul au forfait, avec rappel de cotisations et pénalités. La Cour de cassation a confirmé cette rigueur dans une décision rendue en janvier 2025. Fleeti produit automatiquement les pièces attendues : synthèse mensuelle par collaborateur, détail des kilomètres pro et privés, application du barème en vigueur, archivage horodaté sur cinq ans. Le dossier est exportable en un clic au format demandé par l'inspecteur.
What is the difference between the flat-rate AEN and the actual-cost AEN?
Le forfait applique un pourcentage du coût du véhicule (15 pour cent du prix d'achat TTC pour un thermique de moins de cinq ans, 50 pour cent du coût annuel pour une LLD). Le réel applique la quote-part d'usage privé aux coûts réels du véhicule (amortissement, carburant, entretien, assurance, financement). Le forfait est rapide à appliquer ; le réel demande une traçabilité kilométrique mais réduit l'AEN dès que l'usage professionnel domine. Le choix se fait collaborateur par collaborateur et peut varier d'un mois à l'autre.
How do you report a benefit in kind using the actual cost method in the DSN?
L'AEN calculé au réel s'intègre à la DSN mensuelle comme un avantage en nature classique : rubrique S21.G00.51 (Rémunération), code 30 (avantage en nature). Aucun champ spécifique ne distingue le forfait du réel dans la DSN ; c'est la documentation interne (méthode, kilomètres, justificatifs) qui prouve la méthode en cas de contrôle. Fleeti pré-formate les valeurs et fournit le détail justifiable, prêt à intégrer à votre logiciel de paie.
What are the implications for vehicles assigned before February 1, 2025?
Les véhicules attribués avant le 1er février 2025 conservent les anciens taux jusqu'à leur prochaine réattribution. Un véhicule thermique acheté en 2024 et toujours attribué au même collaborateur reste calculé au forfait à 9 pour cent (ou 12 pour cent avec carburant), sans application des nouveaux barèmes. La nouvelle grille à 15 pour cent (ou 20 pour cent avec carburant) ne s'applique qu'aux véhicules attribués ou réattribués à partir du 1er février 2025. Le passage à la méthode au réel reste possible à tout moment, indépendamment de cette date.
Updated: June 2026
What if you stopped having to guess between a flat rate and actual expenses? Fleeti compares the two methods every month, selects the most advantageous one, and exports it to your payroll system. This reduces your car benefits in kind and increases your employees’ take-home pay.
What if you stopped having to guess between a flat rate and actual expenses? Fleeti compares the two methods every month, selects the most advantageous one, and exports it to your payroll system. This reduces your car benefits in kind and increases your employees’ take-home pay.
Schedule a demo
The IoT Supporting Business Operations in Africa and Europe.