Electric driving: what about reimbursement of charging costs and the installation of charging stations by the employer?
It is certain that our mobility will soon be largely electric. For you as an employer, this can entail many tax issues. What about the reimbursement of charging costs? And reimbursement of the charging solution? We summarise everything we can tell you about this.
What about the reimbursement of charging costs?
The tax authorities and the NSSO (National Social Security Office) accept that the charging of electricity by the employer is included in the fixed calculation of the BIK of company cars. This means that you can reimburse the actual costs of the electricity consumption. When the employee charges at a public charging station, you can work with a charging card, such as: https://www.lastmilesolutions.com/nl/home/ , https://www.mobiflow.be/laadpaaleigenaar/ , https://nl.shellrecharge.com/charging-app/. This registers the KwH charged by the car. There is also an invoice and thus proof of the costs. You can easily compare different charge cards here (https://laadpas.com/laadpassen-vergelijken/).
But what about employees who like to charge their electric car at home? This is slightly less simple. The problem is that in most cases it is impossible to determine the actual cost of consumption. The electricity bill is a total of different tariffs and charges. The difficulty lies in translating the clear socio-legal principles into a concrete method and a tariff that corresponds to the actual cost. Usually, the CREG tariffs are used to comply with market standards. This is – admittedly with some delay – a reliable reflection of prices.
What about the reimbursement of a home charging installation?
If it is clearly stipulated in the terms and conditions of the company car that this also includes the installation of the charging infrastructure at the employee’s home, no additional taxable or social security benefit needs to be declared. All costs related to the installation, such as the inspection, the preparatory work, the physical equipment, the delivery and the placement up to and including the technical maintenance are not considered an additional benefit in kind for your employee.
What about the NRGkick smart charging cable?
For the reimbursement of the home charging installation there is no problem. No installation is required here. The employer purchases the NRGkick charging cable and the employee can use it immediately. If the employee leaves, the NRGkick charging cable goes back to the employer, just like the company car. No discussions and no extra costs such as dismantling the charging infrastructure!
With our NRGkick, repayment of electricity is also easy and clearly arranged. You have two different options here.
Via the app:
With the NRGkick app, you can easily obtain a charging report. In the app you can fill in the agreed tariff and choose when a charging report should be generated. This report will automatically be sent to a selected email address. This makes it easy to reimburse your employee.
Via a charging card:
There is also a possibility to link a charge card to your NRGkick. This way the reimbursement goes through the OCPP platform. In this case a third company is involved and there is also a subscription fee. The third party company receives all charging reports from your employees and will process them. Because of this you only have to make the payment to your employees. Very convenient if you have a large fleet!
