A fuel card without company car: all you need to know

A fuel card and a company car go hand in hand with most companies. But it is not the only way to offer your employees more comfort. You can, for example, also only make a fuel card available, without it being accompanied by a company car. Is that still financially interesting for employees and employers? We go over the pros and cons.

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Give your employee a helping hand

You want to give your employee a little extra, but do not immediately have the budget available for a salary increase or a company car? Then a fuel card without a car  of the firm is certainly an option to consider. Keep in mind that in that case the type of movements must be correctly registered again and again. Because for the calculation of the tax contributions, the tax authorities make a distinction between:

  • Pure professional trips on behalf of the employer.
  • Commuting: the daily journey to and from home.
  • Pure private trips.


Benefit of all nature: different calculation than with fuel card with company car

In the case of a fuel card with company car, the benefit of all nature is calculated on the basis of the catalog value and the CO2 emissions of the car. How much you fill does not play a role here: the payroll tax and social security contributions remain the same.

With a fuel card without a company car, the tax authorities will look at the actual use. In that case, the benefit to be given is equal to the cost price of the fuel being refueled by the employee. As a result, a fuel card without company car is slightly less interesting for tax purposes than a fuel card with company car.


Since 2017: increase ‘rejected edition’

Do you let your employee use the fuel card for private purposes? Know that since 2017 the so-called ‘rejected expenses’ (non-deductible costs) has increased. This means that as an employer you can contribute less costs and therefore have to pay more taxes. Until the end of 2016, 17% of the benefit was a rejected expense for the employer. In 2017, that percentage will be increased to 40%.

Fuel card with or without company car: at MAES it’s all possible. Contact us for more information!