Everything You Need to Know About Business Expenses Under a French EOR Complete Solution

Operational Expenses Under a French EOR Complete Solution

What are operational expenses?

Operational expenses include all business costs under a French EOR complete solution that are not invoiced to the client.
In other words, these are expenses not directly linked to a specific client mission, yet still essential to running your independent professional activity.
They can be considered the “general operating costs” of your business.

What’s included in operational expenses?

Here is a non‑exhaustive list of the main expenses considered as operational expenses:

• Mileage expenses: these are calculated based on an official mileage allowance scale and the engine power of your vehicle (kilometre allowances for cars, motorbikes, and two‑wheelers). These expenses are declared by the Consultant.
• Transportation expenses: metro, Navigo pass, bus, taxi, train, plane, tolls.
• Parking expenses
• Meal expenses: these can be reimbursed up to a daily maximum (according to the URSSAF scale) upon presentation of a receipt.
• client restaurant invitations
• Accommodation expenses: hotel or short‑term rentals. However, regular rent is not eligible.
• Office expenses: purchase of stationery, stamps, ink cartridges, and professional magazines or books.
• 50% coverage of your mobile phone plan (based on the total VAT‑inclusive amount).
• 50% coverage of your internet connection costs (based on the total VAT‑inclusive amount).
• Communication expenses: printing, trade fairs, advertising, professional memberships.
• Website expenses: domain name and hosting.
• IT equipment and software, web subscriptions…

This list covers the main types of expenses most commonly found in our Consultants’ expense reports. However, it’s important to note that representation expenses (clothing, shoes, hairdresser, etc.) are not eligible as business expenses under a French EOR complete solution.

Ceilings and Required Documentation for Operational Expenses

In managing business expenses under a French EOR complete solution, operational expenses are capped by URSSAF regulations. They must remain below 30% of the gross salary paid or below 15% of the invoiced turnover.
Nevertheless, these ceilings still allow you to benefit from substantial reimbursements that can significantly increase your net income at the end of the month.
To obtain reimbursement for operational expenses, a simple invoice is sufficient as proof!
So make sure to keep all your invoices and receipts so you can submit them to your French EOR complete solution provider, such as 2i Portage, and receive your reimbursement.

Mission‑related Expenses Under a French EOR Complete Solution

What are mission‑related expenses under a French EOR complete solution?

Among the two types of business expenses that exist under a French EOR complete solution, there are mission‑related expenses.
These mission expenses include all costs directly linked to carrying out a specific assignment for a client.
In other words, if you didn’t have this mission, you wouldn’t incur these expenses.
If needed, these mission‑related expenses can be negotiated with the client and included in the commercial contract.
These expenses are billed directly to the client, which means the cost of the service and the mission expenses must be clearly separated when issuing the invoice.

What’s included in mission‑related expenses?

You can be reimbursed for any expenses directly linked to carrying out a client assignment. Here is a list of the most common mission‑related expenses:

• Transport: train tickets, plane tickets, fuel, tolls, parking, taxi — all travel required to reach the client, your workplace, or to move around as part of the mission.
• Accommodation: hotel or short‑term rentals. If your mission requires you to stay overnight on site, these costs are covered.
• Meals: business meals with the client or lunches during travel. Note that there are often daily limits (generally €15–25 per meal).
• Specific equipment: purchase of any particular software required by the client, specialized technical equipment, or exceptional office supplies.
• Other expenses: international communication, visa fees for overseas assignments, specific travel insurance…

Reimbursement and Required Documentation for Mission‑Related Expenses

Unlike operational expenses, mission‑related expenses are not subject to any ceiling.
They are completely independent of your turnover or the amount of your salary.
For example, if a Consultant under a French EOR complete solution has to travel abroad for a one‑week assignment, all expenses related to transportation, accommodation, and meals will be covered by the client.
In such situations, it is entirely possible for mission expenses to exceed the cost of the service itself.
Receipts for these expenses must be provided directly to the client.
In the case of fixed‑rate (forfait) mission expenses, you must provide receipts up to the amount of the agreed forfait.
As with operational expenses, it is strongly recommended to keep all invoices and detailed receipts to ensure full reimbursement.

What are the advantages of business expenses under a French EOR complete solution?

Business expenses under a French EOR complete solution offer numerous advantages.
First, they allow you to enjoy a higher net income at the end of the month. These costs are reimbursed outside of your salary, meaning they are not subject to social contributions or taxes — unlike freelancers, who must personally cover all expenses related to their professional activity.

Let’s take an example of operational expense reimbursement and compare the difference in remuneration:

Simulation without operational expenses:

• For €10,000 in turnover (excl. VAT)
• 2i PORTAGE management fees: €500
• Operational expenses: €0
• Net salary: €4,856
• Net Total Compensation: €5,031

Simulation with operational expenses:

• For €10,000 in turnover (excl. VAT)
• 2i PORTAGE management fees: €500
• Operational expenses: €1,500
• Net salary: €3,863
• Net Total Compensation: €5,650

Operational expense reports allow you to increase your net total compensation. You can calculate your own costs under a French EOR complete solution and run your own simulations using the 2i Portage calculator:

Simulate your salary online

How does 2i Portage handle business expenses under a French EOR complete solution?

2i Portage supports you throughout all your assignments as a Consultant under a French EOR complete solution.
To receive reimbursement for your business expenses, simply send us a monthly expense report including your supporting documents.

Any questions about the process to follow or about which expenses fall under operational expenses or mission‑related expenses?
Contact our team for answers tailored to your situation: Contact us