Settle delivery driver with their own car with petrol money.
April 29, 2010 | 20,00 EUR | answered by Matthias Wander
Hello,
I will soon be opening a delivery service. I will employ 1 driver as a mini-jobber. The driver will deliver the pizza using their own car. They will receive an hourly wage plus fuel money (0.25 Euro/km). How should I settle the fuel money at the end of the month? Should the driver collect fuel receipts, keep a logbook, or should I just pay it out, write a receipt for the driver, and book it as travel expenses? How is this typically done in practice?
Kind regards,
Elena R.
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information you provided and in the context of your work within a first consultation.
If your employee uses their private car for business purposes, you can reimburse them up to €0.30 per km tax and social security free. The mileage allowance can be paid in addition to the €400 temporary wage, but up to a maximum of €0.30 per km.
The requirement is that a travel expense report is created, on which each business trip with date, km, purpose, and destination is recorded. If deliveries are made to multiple customers in an area, stating the delivery area is sufficient. It is not necessary to record each individual trip from customer to customer. Fuel receipts do not need to be collected.
The mileage allowance reimbursement can be done with the payroll or in cash with a receipt.
I hope my explanations were helpful.
Best regards,
Wander
Tax advisor
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