Pay Slip: reimbursement of professionals’ commissions

When it carries out its professional activity, an employee can perform certain expenses that you will have to refund him. But how to proceed? We can do the Professional costs on the salary sled ?

In this article, we explain how and why it is necessary to indicate the costs of the costs of the sheet of your employees on the sheet of remuneration.

Professional costs: definition

Professional costs correspond to expenses incurred by the employee for the purposes of his professional activity. In most cases, these sums must be reimbursed by the employer.

Meal costs, travel expenses Or accommodation, many employees must make up with these professional costs. Interested employees generate Fresh notes that you will have to pay.

You should also know that professional costs are not subject to the contributions of:

• Social security,
• CSG (generalized social contribution),
• CRDS (contribution to reimbursement of social debt).

Professional costs and remuneration slip

This is therefore the question that companies can arise: should professional costs be indicated on the employee payment sheet?

The labor code indicates that the nature and amount of payments made to the employee other than those corresponding to the salary must appear on the salary sled. AS, Cost costs must appear there.

In principle, it is also an obligation. A section foreseen for this purpose must be present on the salary sled. Furthermore, The sums paid to the employee as a refund of expenses must also be mentioned.

Small exception, however, the French administration authorizes the companies that reimburse the costs as they do not indicate in the salary sled provided that these defractions are mentioned on other accounting documents.

What costs can be reimbursed through the payroll?

The management of spending notes and their traffic is often an unpleasant, consumer and boring exercise for companies.

Fortunately, there are some solutions for Optimizes the reimbursement of costs.

Some rules must therefore be observed and all costs cannot be reimbursed. To be theirs, three conditions must be respected.

The costs reimbursable through the payroll must be:

• Professionals : Only the costs incurred within the framework of professional activity can be reimbursed;
• Proportionate : The costs must not be excessive and respect the limits established by the company;
• Justified : A note of the costs must always be accompanied by the test as an invoice or a watch In order to demonstrate the legitimacy of the expenses made.

How to reimburse the costs on the salary sled?

To make a deframa of the costs of the costs on the pay sheet, The employer must decide upstream of the reimbursement method.

This is part of the Spending policy of the company.

Therefore, two options are available: the Reimbursement to real expenses or the Reimbursement of the package.

In the first case, the employer reimburses the expenses actually incurred on the basis of the support documents provided by employees.

The reimbursement period may vary, but it depends on the company to opt for rapid reimbursement.

With the second solution, the employer reimburses the professional costs on the employee salary by paying him compensation.

It is often calculated according to the employee’s past costs and can be adequate if necessary. If the employee exceeds this package, he will have to suppose the surplus with his pocket.

THE The reimbursement of the note of the costs on the salary sled is excluded from social security contributions If the company demonstrates the need for the costs incurred by the employee and provides adequate support documents.

The advantages of paying professional expenses through the salary sled

By paying the professional costs directly on the salary sled, companies benefit from certain advantages.

More simplicity

Choosing to reveal the costs of your employees on the pay sheet, It is easier to list the various accounting operations And keep a trace.

You like a better readabilityespecially using Fresh Notes management software.

It is not necessary to classify the support documents and bury yourself under the waste; By showing the costs of costs in the salary sled, it simplifies accounting operations.

Plus speeds

If you choose to indicate professional costs directly in the salary sled through an HRM tool, Save time and facilitate work of your financial services but also of that of your employees.

As soon as the costs of the costs is presented, validated and therefore processed, the information is shared and automatically integrated into the employee’s wage sled.

This speed of processing and transmission of information increases the productivity of your teams.

Clarity

In order to avoid the plurality of the information channels and the dispersion of the data, reveal the costs of the payment sheet greater clarity.

In fact, the distinction between remuneration and reimbursement of professional costs offers better visibility.

This has the effect of Facilitate the management of your employees’s wages.

Above all, this avoids the risks of errors, omissions and allows you to have a precise overview of the operations carried out by your employees.

The tax exemption from the reimbursement of costs

As we indicated above, The reimbursements of the costs charged on the pay sheet are, with some exceptions, free of taxes.

These expenses must be professional, justified and reasonable.

These tax advantages are all the more interesting since some prizes and bonuses can be subject to tax expenses.

More flexibility

By indicating the professional costs in the salary sled, benefit from it more flexibility.

It is possible to add the necessary information such as desires and rectify if necessary.

✅ AND Software for paychecks Since that of the factorial helps you to administer accounting operations and allows you to adjust the expenses if necessary.