1. Permanent travel expenses constitute a salary intended to provide the worker with accommodation and other expenses while traveling; but not for the sole purpose of providing means of transportation or representation expenses.
2. Whenever they are paid, the value of each of these expenses must be specified.
3. Occasional travel expenses do not constitute a salary in any case. Occasional travel expenses are those that are only paid for an extraordinary, unusual or infrequent occurrence.”
Because occasional expenses will never constitute a salary they will not be taken into account for the calculation of social benefits, social security and parafiscal charges. However, if such “extraordinary occasion” were to occur every month, they will be considered permanent travel expenses.
Therefore, to understand this permanent nature of the travel expenses, it is necessary to refer to the nature of the work or activity performed, its duration and quality, and the number of times the employee must travel. For this, the different kinds of travel expenses must be distinguished: