Consultants working through a portage salarial company can claim the reimbursement of their business expenses. There are two types of business expenses: billables and non billables.
Billable expenses correspondent to costs you will have to pay to complete your assignment and that it is important to negotiate with your customer before you begin to provide the service. AD’Missions will invoice the expenses directly to your client and then refund them.
Example of billable expenses:
Good to know: for kilometric expenses giving rise to kilometric allowances (IK), the consultant must use their own vehicle (be named on the vehicle registration document) and benefit from an extension from his insurer for business trips. Where relevant, they may take out insurance offered by AD’Missions
These billable expenses are therefore invoiced to the customer and refunded to the consultant who has filled in and submitted an expense slip.
There is no upper limit on these expenses. They are refunded in complement to the salary without being subject to social contributions or income tax.
Like any other employee, consultants working through a portage salarial company are entitled to have the expenses incurred within the scope of their activity taken into account. These expenses are the sum of the small current costs incurred in the life of a consultant
Example of non-billable expenses:
- Travelcards in urban areas.
- The usual costs of running an office: stationery, IT consumables, stamps, subscriptions to paper or online trade magazines.
- The purchase and upkeep of working tools: computers and peripheral devices, Smartphone and call package.
- Costs of occasionally renting rooms and offices
Portage salarial companies can deduct these overheads for the consultant (after deduction of the management fee) to increase overall take-home pay, which shall be composed in part of a salary, and a refund of expenses not subject to contributions or income tax.
Business expenses: modus operandi & requirements
The business expenses refunded are taken directly from your activity account (your consultant balance) after deduction of the management fees. These expenses require supporting documents (exception for URSSAF flat-rates within the limits of the ceilings defined by ACOSS). In any case, you must fill in a detailed expense sheet and send it to your umbrella company for these expenses to be taken into account and refunded.
Good management of business expenses represents a possibility of increasing take-home pay. If these expenses are negotiated with your client, they can be added to your ADR. If they have not been negotiated, and are therefore not billable, taking them into account will reduce the amount that is subject to social contributions and income tax.