The lump sums paid to the employee, by the employer, as reimbursement of professional expenses are exonerate from the social contributions. However, this exoneration is limited.
On the 1st of January, the limit of the exoneration is updated.
Lump sum lunch expenses:
Lunch in a restaurant = 18,30€
Lunch outside of the work place but not in a restaurant = 8,90€
Lunch in the work place = 6,30€
Lump sum mobility expenses:
Temporary housing expenses = 72,60€ per day (limited to 9 months)
Moving in a new housing = 1 454,60€ + 121,20€ per child (limited to 1 818,20€)
Lump sum for large travel in France:
Lump sum for travel abroad:
The exoneration limit for lump sum expenses when an employee travel abroad is still the value of the Groupe 1 of the indemnity paid to state employee. The amount can be find on the following web site: http://www.economie.gouv.fr/dgfip/mission_taux_chancellerie/frais