URSSAF and expense claims : The main principles to avoid a reassessment

Managing expense claims is a sensitive issue for companies, as it involves reimbursements that are often scrutinised by URSSAF during audits. If business expenses are not properly managed, they can be reclassified as benefits in kind, leading to a tax reassessment. In this article, we explore best practice for avoiding this risk and ensuring the compliance of your expense management processes.

1. Understanding URSSAF rules on expense claims

Business expenses are expenses incurred by employees in the course of their work, such as travel, meals and accommodation. When justified, these expenses are exempt from social security contributions. However, URSSAF imposes strict conditions :

• Justification of expenses : Each expense must be accompanied by a valid receipt (invoice, till receipt, etc.).
• Direct link with professional activity : Expenses must be necessary for the performance of the employee’s duties.
• Compliance with caps : Flat-rate reimbursements (meal expenses, mileage allowances, etc.) must comply with the thresholds defined by URSSAF.

2. Identifying areas of risk in expense claim management

URSSAF audits focus on a number of specific points relating to expense claims :

– Disguised benefits in kind

If certain expenses, such as meals or gifts, are not directly linked to the professional activity, they may be reclassified as benefits in kind subject to contributions.

– Flat-rate allowances incorrectly applied

The application of flat-rate scales, as for mileage allowances, must be precise. Exceeding the caps or incorrect categorisation may result in an adjustment.

– No supporting documents

Refunds without proof of purchase or with incorrect supporting documents (incorrect amounts, no VAT, etc.) are systematically singled out for criticism.

– Use of corporate cards

Expenses incurred using business cards must be fully traceable. Misuse or failure to separate personal and business expenses is often punished.

3. Best practice for secure expense claim management

– Implement a clear policy on business expenses

• Define precise rules : types of eligible expenses, applicable ceilings, deadlines for submitting expense claims.
• Communicate this policy to your teams to ensure consistent application.

– Dematerialising management processes

Using expense management software allows you to :

• Automate control of ceilings and verification of supporting documents.
• Ensure systematic compliance with URSSAF scales.
• Simplify document archiving, a key element in the event of an audit.

– Regularly audit business expenses

Carry out periodic internal checks to :

• Identify and correct anomalies (unjustified costs, overruns, etc.).
• Ensuring data consistency between expense reports, payslips and social security declarations.

– Include expense claims in your social security returns

Certain allowances, when they exceed the URSSAF ceilings, must be added back to the contributions base. Management software that is interoperable with your payroll tools simplifies this task.

4. What should I do if I am audited by URSSAF ?

If an inspection is announced, here are the steps to follow :

1. Prepare your documents : Have all your expense claims, receipts and proof of reimbursement ready.
2. Ensure traceability of expenditure : Show that each item of expenditure has been validated according to clear rules.
3. Cooperate with inspectors : Provide the information requested within the time allowed to avoid additional penalties.

5. Why equip yourself with an expense management tool ?

Specialised tools, such as Vertical Expense, offer many advantages for avoiding URSSAF reassessments :

• Automated checks : verification of ceilings, detection of missing supporting documents.
• Built-in compliance : URSSAF scales are automatically taken into account.
• Enhanced traceability : Secure archiving of data and easy export in the event of an audit.

With the right solution, you can reduce the risk of human error, secure your expense management and save time.

Managing expense claims is a strategic issue when it comes to avoiding URSSAF reassessments. By adopting a clear policy, effective tools and a proactive approach, your company can not only secure its processes, but also improve its efficiency.