Electric vehicle benefit in kind: what changes in 2026?

Updated March 2026 - An electric vehicle benefit in kind should not be handled exactly like a combustion-engine company car. In payroll, the key issue is to verify the valuation rules currently in force, the treatment of employer-paid expenses, any specific allowance that still applies, and special situations such as workplace or home charging equipment. The usual mistake is not complexity for its own sake. It is keeping an old payroll setup without checking whether the legal basis has changed.

To complement this topic, also see New payslip format for 2026, Net social amount in 2026 and Tax or social security question?.

Before validating payroll treatment, it is worth reviewing:

• ▸the valuation method being used;
• ▸which costs are paid directly by the employer;
• ▸whether the vehicle is available for permanent private use;
• ▸how charging is treated;
• ▸from which date the relevant rules apply.

Payroll teams often work from parameters inherited from previous years. That approach is efficient only if the underlying legal framework remains unchanged. With electric vehicles, that assumption is risky. A company may apply the wrong basis, overlook a specific rule linked to charging, or continue using a setup that no longer reflects the applicable texts.

Hayot Expertise insight: with electric vehicles, the real payroll risk usually comes from outdated settings, not from the principle of the benefit in kind itself.

The issue is not limited to one line on the payslip. The employer should be able to justify:

• ▸why the valuation method is the right one;
• ▸how private use is assessed;
• ▸which expenses are included or excluded;
• ▸how the rule was translated into payroll software.

That documentation matters in the event of an internal review, a payroll correction or an Urssaf audit.

We can help you review the calculation method and the payroll configuration used for benefits in kind.

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As of March 30, 2026, an electric vehicle benefit in kind should be handled with a careful reading of the applicable texts and the current BOSS and Urssaf guidance. On this topic, a compliant result depends less on shortcuts than on the quality of the legal and payroll review.

Need help checking payroll treatment for electric company cars? We can help validate the calculation and the compliance logic. Book an appointment with an expert

(Official sources: BOSS, Urssaf and the decree of February 25, 2025)