Maître Isabelle OLLIVIER

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit du travail

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale

Barreau : Martinique

Adresse : 10 rue de la retraite 97200 FORT DE FRANCE

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Publié le 11/03/2026

Véhicule de service ou de fonction : l’erreur qui coûte cher!

Article juridique - Droit du travail

Par Me Isabelle OLLIVIER

Véhicule de service ou de fonction : l’erreur qui coûte cher!

La différence entre véhicule de service et véhicule de fonction semble anodine… jusqu’au contrôle URSSAF.

Le véhicule de service est réservé aux trajets professionnels, avec une tolérance pour le retour au domicile lorsque l’organisation du travail l’exige.
Au‑delà, l’usage devient un avantage en nature non déclaré, ce que l’URSSAF ne manque jamais de relever, sans parler du risque prud’homal équivalent à 6 mois de salaire pour le travail dissimulé…

Le véhicule de fonction, lui, autorise l’usage privé. Il doit donc être traité comme un avantage en nature, valorisé et soumis à cotisations.

En réalité, une règle interne floue suffit à créer un risque et il n’est jamais opportun de fermer les yeux en se disant « pas vu, pas pris ».

Employeurs : auditez vos pratiques maintenant. Une simple mise au point peut éviter un redressement lourd demain.