Accounting for the benefit of a hire car in the calculation of the full unemployment benefit

The availability of a company car to an employee may be taken into account in calculating the full unemployment benefit, when that car is considered a benefit in kind and an element of salary.

For this to happen, the hire car must have been provided to the employee both for business purposes and for private purposes. The amount representing the granting of the company car will be taken into account in the amount of the full unemployment benefit.

In addition, the National Employment Administration (Agence pour le développement de l'emploi – ADEM) will only take the car into account in calculating the unemployment benefits when:

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