10% Flat-Rate Deduction
In France, employees can opt for a 10% flat-rate deduction to apply to the professional expenses they have incurred (such as commuting costs and meals while working away from home). It is important to note that when an employee chooses to benefit from this deduction, they are not able to receive a deduction of actual professional expenses incurred, meaning they must choose one or the other. This flat-rate deduction automatically applied to the employee’s most common expenses, simplifying the process of receiving compensation. Employees who use the flat-rate deduction will have their reimbursed business expenses added to their salary.
Flat-Rate Deduction | |
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Minimum Amount | € 472 |
Maximum Amount | € 13522 |