Here is a paragraph of general information, and then the specifics are covered.
An employee is reimbursed for the use of his personal vehicle for professional purposes through a per kilometer rate, determined by URSSAF (French social security) and revised annually (usually in March).
The applicable rate depends on the number of kilometers travelled professionally, the fiscal horsepower of the car, and the total number of professional kilometers travelled in the year.
(The rates provided by URSSAF are the maximum amounts that can be reimbursed as expenses – it is possible to define a lower rate contractually with the employee.) Again, it is the employer's responsibility to verify that these kilometers are justified and that they are for a professional journey. The currently applicable per-kilometer allowance rates are available on the Social Security website here. If the employee provides the justification and details (date, address of departure and arrival, number of kilometers travelled, and name of clients/prospects concerned by the trip, if applicable), they will be reimbursed NET through monthly payroll.
If the employee uses his/her vehicle for business purposes and claims reimbursement per kilometer, then a copy of the car registration document (certificat d’immatriculation) needs to be provided to Neteem annually, to justify the rate of reimbursement claimed.
The other three employees receive a car allowance as part of their contractual conditions. In these cases, the rate at which professional kilometers will be reimbursed are defined by the published fiscal rates for fuel reimbursement only, which can be found by following this link.
The rate used will depend on the fiscal horsepower of the car and the type of fuel. (It is assumed that the costs of wear and tear and repairs are covered by the car allowance and so the reimbursement rate is lower.)
Our on-line tool, Expensya, manages these per kilometer reimbursements very well - the system calculates the reimbursement amount directly based on its integration with GoogleMaps and using the government defined rates.