When a fuel card is NOT linked to a company vehicle
A fuel card is not necessarily linked to a company vehicle. The card can just as well be used for a private car. If the latter is the case, there are 3 possible scenarios:
The First Scenario
The fuel card is used to cover the distance from home to work and vice versa. A card that is being used like this is the equivalent of paying back transportation costs. The only difference is that the costs are paid through the card directly.
The second scenario
The fuel card used for private transportation. Seen as the employee uses the fuel card for free during weekends and holidays, it amounts to a deduction in the social security contribution.
The third scenario
In this final scenario is a fuel card used exclusively for professional transportation like business meetings. In this case, no social security contribution is applicable.
When a fuel card is linked to a company vehicle
In this case, there are two possibilities. The first one is the distance from home to work and private transportations. The free use of a company car and fuel card for private ends does not amount to a deduction of the personal of company-related social security contribution.
The second scenario
The second case is an exclusive use for professional transportation. When an employee uses a company car and fuel card for business-related trips only, the employer is not bound to the so-called CO2 contribution.
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