In a world increasingly concerned about the environment, the transition to low-carbon modes of transport has become a political priority. In particular, the rapid development of a network of charging stations has become crucial. Employers play an important role in this development. For example, they could consider installing charging stations on their premises or at their employees' homes. But to take the leap, it's essential to understand the legal, tax and social implications of this decision.
Legal and organisational aspects
Employers who provide employees with company vehicles (electric or hybrid, for example) are not legally obliged to install charging stations. If it does decide to do so, it is essential to update internal contracts and directives to take account of this development. These should include information on the use of the charging point, safety rules, procedures in the event of a technical problem, any costs involved, liability in the event of damage, opening hours and access arrangements. In the event of resignation or redundancy, you should of course make provision for what happens to the equipment and subscriptions provided.
Tax and social security treatment
Employers can bear the costs of installing charging stations on their premises and thus benefit from tax advantages, as long as access to the stations is not reserved exclusively for their employees. The provision of charging stations on the employer's premises does not generate an additional taxable benefit for employees who have a company car.
Employers can also install charging stations at their employees' homes. Unlike using a fuel card, recharging the vehicle at the employee's home is at the employee's expense, since the recharging station is connected to the employer's own network. In this situation, the employee who benefits from a company car will not pay any additional tax if the employer bears the cost of the charging station and the electricity consumed. However, several conditions must be met cumulatively.
In principle, the charging point remains the property of the employer who installed it. If the employee is allowed to keep the equipment free of charge, this constitutes a degressive taxable benefit for him from year to year.
The NSSO appears to have aligned itself with the position adopted by the tax authorities in this respect.
What should we remember?
Before installing charging stations on their premises or in employees' homes, employers must draw up clear contracts and guidelines. Employers should update their contracts and draw up specific internal guidelines governing the use of charging points to ensure optimal and safe use of charging infrastructures.
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