Home-charging reimbursement: the complete 2026 URSSAF guide

Companies can reimburse their employees' home-charging costs free of social security contributions — provided they comply with the URSSAF rules on kWh traceability. Here is how to set up a compliant, automated and unimpeachable system in the event of an inspection.

The principle of reimbursement exempt from social security contributions

Since the 2022 URSSAF circular, companies have been able to reimburse their employees for the electricity costs incurred in charging a company or business vehicle at home. This reimbursement is exempt from both employer and employee social security contributions, provided that precise rules on the justification of consumption are met.

This provision applies to:

• Employees with an electric company vehicle (fleet)
• Employees who have opted for a personal electric vehicle with a benefit in kind
• Field sales representatives charging their business vehicle at home between trips
• Part-time remote workers equipped with an electric company vehicle

The URSSAF conditions for exemption in 2026

To qualify for the social security contribution exemption on home-charging reimbursement, the company must meet the following three conditions:

Condition 1: Actual measurement of kWh

The reimbursement must correspond to the kWh actually consumed for the business vehicle. It is not enough to estimate consumption from the distance travelled or to apply a monthly allowance. The measurement must be carried out by the charging station itself.

Condition 2: Time-stamped and identified supporting document

Each charging session must generate a reading that includes: the date and time, the charging duration, the amount of energy consumed in kWh, and the employee's identifier. This reading must be kept for 5 years (the URSSAF limitation period).

Condition 3: Restriction to business needs

Only sessions corresponding to business use of the vehicle are reimbursable. In practice, all overnight sessions before a business trip are considered to be business-related. A company agreement may specify the allocation rules.

Why MID certification is decisive

MID certification (Measuring Instruments Directive) is the European directive that guarantees the metrological compliance of a measuring device. In practical terms, a MID-certified charger produces consumption readings that have legal value — they are legally enforceable before both URSSAF and the tax authorities.

To date, MID certification is not yet mandatory for home reimbursements in an employee context (it is mandatory for public charging stations that bill by energy). However, several signals point to imminent regulatory change:

• Major fleet operators already require it in their specifications
• IRVE-specialised chartered accountants recommend it as a matter of course
• Tax law firms anticipate it becoming mandatory within 2 to 3 years

Sparklin's Spark Plus includes MID certification as standard, at no extra cost. The readings generated can be used directly for URSSAF reimbursements and can be exported in the formats required by payroll software (Silae, ADP, Sage Paie, etc.).

How do you calculate the reimbursement amount?

The reimbursement is calculated on the basis of the actual cost of electricity at the employee's home:

Reimbursement amount = measured kWh × employee's kWh rate (incl. tax)

The kWh rate used is the one from the employee's personal electricity contract, substantiated by an EDF/Engie/other bill. In 2026, this rate averages €0.2516/kWh incl. tax (EDF regulated rate, Base option, as of 1 February 2026).

Benefit in kind for the office charger: the €612/year exemption

In addition to home reimbursement, companies can provide their employees with electricity free of charge at the workplace. Making this available is normally a benefit in kind subject to contributions — but the law provides for a specific exemption for charging personal vehicles at the workplace, up to a limit of €612/year per employee in 2026 (an amount revalued each year).

To qualify for this exemption, the company must be able to substantiate the actual consumption per employee. Spark Pilot handles this function automatically: each session is recorded, identified by employee, and a monthly export is available for the payroll department.

The Sparklin solution: full automation of reimbursement

Sparklin offers a turnkey solution to automate the entire reimbursement process:

1. The Sparklin by go-e is installed at the employee's home. It precisely measures each kWh with its built-in meter and transmits the data in real time to Spark Pilot via WiFi.
2. Spark Pilot aggregates all home, office and on-the-road sessions into a unified dashboard. Each session is time-stamped, identified and exportable.
3. The monthly export, compatible with payroll software, is generated automatically: amount to reimburse per employee, session details, an alert if the €612/year exemption threshold is approaching.
4. In the event of a URSSAF inspection, the company has a complete file with time-stamped supporting documents for every reimbursement made.

Tax savings for the company: summary