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French Executive Expense Reports: Trends and Legal Aspects
An analysis of expense reports among French executives, covering submission rates, average amounts, expense categories, inflation's impact, legal obligations, and URSSAF audits.
French
France
Labour MarketFranceFinanceEmployment LawExpense ReportsAudits
IfopMooncardUrssaf
Alexandra DabrowieckiFlora Baumlin
- How has inflation affected executive expense reports?
- The inflation has heavily impacted expense reports, with food and fuel expenses being the highest. Executives have reduced spending in 2023, though the reasons (company policy or personal financial constraints) are unclear.
- What are the main expense categories for French executives?
- The average monthly expense report amount is over \u20ac100 for half of executives, primarily covering food (89%), transportation (80%), and lodging (62%). Reimbursement times vary, with 43% of respondents waiting two weeks or more.
- Why are expense reports important for both employees and employers?
- The expense report process is essential for both the employee (to get reimbursed) and the employer (to avoid issues during URSSAF audits). The URSSAF scrutinizes reports, checking justification, client identity, and expense proportionality.
- What percentage of French executives submitted expense reports in 2022?
- In France, 80% of executives submitted expense reports in 2022, down from 89% before the pandemic. The main concern among those submitting reports is losing receipts, particularly among younger executives, women, and those with children.
- What are the legal obligations regarding employee expense reimbursements?
- Expense reimbursements are legally required and are not considered part of salary. Employees should not be forced to cover expenses upfront, and employers are obligated to find a solution if employees cannot advance funds.