We guide you through the jungle of Urssaf scales for reimbursing 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 reimbursement ceilings that must not be exceeded to ensure that the employer is exempt from social security contributions and that reimbursements are not perceived as benefits in kind.
Various types of allowances 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 construction site), where working conditions prevent the employee from going home to eat, without being obliged to eat at the restaurant. |
Urssaf travel scale
The Urssaf scale can also be used to define the basis for reimbursing business travel expenses, or mission expenses, within the limits of necessary expenses , such as :
- meal expenses, as described above,
- transportation costs,
- accommodation expenses.
|
Type of allowance |
Meals |
Lodging 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 € |
|
Maximum exemption for 4th to 24th months |
16,20 € |
58,20 € |
43,20 € |
|
Maximum exemption for months 25 to 72 |
13,40 € |
48,00 € |
35,60 € |
Urssaf professional mobility scale
This covers compensation for long-distance travel, particularly abroad, or relocation 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 up to 9 months |
76.10 per day |
|
Compensation for moving expenses to new home |
1 524,30 € |
|
Additional compensation per child (3 children maximum) |
127,10 € |
|
Maximum compensation |
1 905,30 € |
Kilometric scale
The tax scale for mileage allowances is used by employers to calculate and reimburse expenses related to the use of an employee's personal vehicle.
It can also be used by employees to file their tax returns, enabling them to deduct actual expenses relating to journeys between home and work.