The basics.
A distinction is made between business trips, such as meetings, and home-office trips:the costs of the former are reimbursed if the employer is at the initiative of the meeting; for the latter, he has no obligation. He just has to pay about 50% of the public transport ticket every month. Some collective agreements sometimes provide for additional compensation.
How do we get reimbursed?
For business travel, two possibilities (whether the position held requires regular travel or not). Either we are reimbursed according to a lump sum fixed each year by the tax authorities, including all the costs related to the use of the car (petrol, wear and tear, vignette, insurance, etc.). Either the reimbursement is made at the actual cost advanced (petrol, parking, etc.) upon presentation of supporting documents. There, for insurance, it is difficult to establish a pro rata. So, in practice, no compensation. For office-home journeys, some companies grant an annual bonus as compensation (good to know if you have a reluctant boss:it is exempt from social security contributions up to €200 per year).
Note.
1/ To avoid any dispute, the terms of reimbursement must be included in the employment contract. 2/ A false expense report can be grounds for dismissal for serious misconduct or gross negligence.
Thanks to Julien Boutiron, lawyer, co-author of "Labour Law for Dummies" (Ed. First).
