It presents the position of the Social Security Department, according to which the client company becomes the consultant’s usual place of work when the assignment exceeds three months. As a result, catering allowances for short trips paid during the first three months of an assignment are exempt from social security contributions. Beyond this period, the client company becomes the employee’s usual place of work, and the allowances paid to the employee lose their character as professional expenses and must therefore be included in the social security contributions base.
The circular letter also details how the three-month period is to be counted, and clarifies certain points relating to long-distance travel allowances.
