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Employer obligations Until January 1, 2017, employees using company-provided vehicles were exempt from deducting points for traffic violations. However, since January 1, employers are required to declare the identity of the driver within 45 days or face a fine of 750 euros. Additionally, they must take appropriate action if they choose to pay the fine instead of the offending employee .
Obligations and risks for employers regarding traffic violations by employees: –
Obligations of the employer in a judgment of March 9, 2017, the Court of Cassation confirmed that “the payment of fines for traffic offenses committed by an employee of the company is considered as an advantage (…) . Coverage of these offenses is assimilated to remuneration and is therefore subject to social security contributions, like any remuneration paid to workers in exchange for or on the occasion of work.
Consequently, the amount of the fine paid by the employer must be included in the base for contributions paid to URSSAF to avoid possible adjustments. The legislator has filled the gaps in the system, because employers, who often prefer to protect their employees, now find themselves in a delicate situation.
Legal Considerations and Employer Liability for Paying Fines:-
The law firm Damy, specializing in criminal law and labor law, provided this insight in 2022. The firm insists on the need for employers to comply with reporting obligations and considers the payment of fines on behalf of employees as a form of remuneration subject to social security contributions. . This decision places employers in a difficult position as they navigate the delicate balance between protecting their employees and meeting their obligations under the law .
