Mileage reimbursements and employment contracts: what CCNL and company agreements provide

Mileage reimbursements are essential for anyone who uses their own vehicle for work. However, calculation methods and payment criteria vary according to the employment relationship and applicable regulations. Whether you are an employee covered by a National Collective Labour Agreement (CCNL) or a self-employed contractor with a tailored agreement, understanding the rules governing mileage reimbursements is essential.

Mileage reimbursements and CCNL: what they provide

National Collective Labour Agreements (CCNL) provide a regulatory framework for employment relationships in specific sectors. Among the various subjects they address, CCNL often regulate mileage reimbursements for employees who use their own vehicle for work.

What do CCNL establish?

1. Eligibility criteria: they identify cases in which mileage reimbursement is due (for example, business trips, client visits and travel between company sites).
2. Calculation methods:
   • they refer to ACI tables, which provide a cost per kilometre based on the vehicle type;
   • alternatively, they may provide for a flat monthly payment to cover travel costs.
3. Limits and conditions: some CCNL set a maximum reimbursable distance or impose specific conditions, such as prior authorisation from the company.
4. Required documentation: workers must submit detailed expense claims showing routes, distances and reasons for travel.

Practical example

In sector “x”, the CCNL might provide for employees to use their own vehicle for client visits, with reimbursements calculated using ACI rates. Bear in mind that reimbursement may be limited to specific routes or require a manager's approval.

Company and individual agreements: rules for self-employed workers and contractors

For self-employed contractors, freelancers and sales agents, mileage reimbursements are not regulated by CCNL but must be defined contractually.

What do company agreements provide?

1. A clear definition of reimbursement methods: the contract must specify how reimbursements are calculated, for example:
   • calculations based on ACI tables;
   • a flat reimbursement covering all vehicle running costs.
2. Reimbursable distance: agreements often establish a maximum distance per month or year.
3. Payment frequency: reimbursements may be paid monthly, quarterly or for each individual business trip.

Agreements with self-employed contractors

Self-employed workers, such as sales agents or consultants, may include clauses in their contracts specifying:

• entitlement to mileage reimbursement for work-related travel;
• documentation to provide (for example, expense claims or detailed mileage reports).

Practical cases

A sales agent could negotiate mileage reimbursement based on actual routes travelled, agreeing a maximum monthly distance calculated using the ACI tables.

Key differences between CCNL and individual agreements

Conclusion

Whether employees are covered by a CCNL or self-employed contractors have tailored contracts, mileage reimbursements must be managed transparently and accurately. Knowing the applicable rules and adopting clear procedures helps avoid disputes, improve working relationships and optimise business costs.