Company cars are a common work tool in companies, but their use is associated with a clearly defined division of responsibilities between the employer and the driver. The employer is responsible for maintaining the fleet's technical condition and formalities such as insurance and technical inspections, while the driver is responsible for the vehicle's daily operation. This article outlines the rules for using company cars for both business and personal purposes, as well as post-collision procedures, which will impact the safety of company operations.
What must the employer provide and what is the driver of a company car responsible for?
The company takes full responsibility for technical condition of the fleet, taking care of key operational and formal aspects. Safety is a priority, which is why the company ensures:
- current motor insurance,
- timely technical inspections,
- seasonal tire replacement,
- comprehensive psychological and neurological examinations of employees – if required by regulations or the nature of the position,
- regular verification of authorizations in the CEPiK system.
In turn, the driver is responsible for current operation of the vehicleSystematic attention to this issue allows for the rapid detection of irregularities. The responsibilities of the person using the vehicle include:
- daily fluid level check,
- checking the efficiency of lighting,
- immediate reporting of any faults,
- strict adherence to fleet regulations,
- preparing a handover protocol when handing over the vehicle to another user.
Precise division of roles and clear responsibility for property not only improve everyday work, but above all significantly increase safety of all road users.
Can you drive a company car privately – rules and taxes?
Using a company car for private purposes is an attractive benefit, provided it is permitted by company regulations. Such a privilege is additional employee incomefrom which it is necessary to withdraw Social Insurance Institution (ZUS) contributions and income taxCurrent rules regarding company vehicle taxation include:
- lump sum 250 PLN monthly for electric and hydrogen cars,
- lump sum 400 PLN monthly for combustion and hybrid models,
- coverage fuel costs purchased by the company as a lump sum,
- standard 50% VAT deduction from operating expenses,
- passing 75% of expenses to the costs of obtaining income,
- possibility full VAT deduction after keeping mileage records.
Obtaining the right to full tax deduction requires additional registration of the vehicle tax officeAlways ensure your billing is compliant with regulations and fleet policies at your workplace.
Who pays the fine for a company car – the employee or the company?
Full liability for traffic offenses rests directly on the person sitting behind the wheel. kierowca, not the owner of the vehicle, is charged fine and penalty pointsWhen a speed camera records a violation, the police take action to identify the perpetrator, and the employer is responsible. legal obligation indicate who was driving the car at a given time. Transparent company policies help avoid misunderstandings and promote safe driving.
Key aspects of company mandates:
- financial and criminal liability rests solely with perpetrator of the offense,
- the employer must disclose driver details at the request of the appropriate services,
- the employer's payment of the fine constitutes the employee's income subject to taxation and contributions,
- a fine paid by the employer must be deducted contributions and tax,
- failure to identify the perpetrator may result in the company being fined high financial penalty,
- awareness of consequences effectively disciplines employees and improves safety.
What to do after a collision with a company car – a step-by-step procedure
A crash company car This is a stressful event, so it is crucial to remain calm and ensure the safety of all road users. First and foremost, engage emergency lights and set up a warning triangle. If anyone is injured, call 911 immediately. emergency services, and in case of minor collisions, focus on documenting the incident thoroughly.
Proper post-collision treatment includes the following steps:
- securing the scene of the accident and checking the health of passengers,
- writing a joint statement about the road accident with the other driver,
- immediately contact your supervisor to report the incident,
- providing the necessary information to the insurer under the policy Third Party Liability Insurance or AC,
- making detailed photographic documentation of all damage.
As a rule, the repair costs are covered by insurance, but the employee may be held fully financially liable under insurance recourseThis mainly happens in situations where someone is driving under the influence. alcohol, fleeing the scene of the accident, gross negligence or when there was intentional destruction of property employers.
When must an employee pay for damage to a company car?
Financial issues related to damage to a company car are regulated by Labor Code. At unintentionalblame Your liability is limited to the equivalent of three months' salaryThe situation changes when the vehicle has been formally entrusted. Signing a declaration of liability for property makes you respond in full heightThe employee then bears the burden of proof that the damage occurred through no fault of his or her own.
The most severe consequences are intentional guilt. Purposeful action means the obligation to cover the costs of repair and lost profits. Additionally, it may result in disciplinary dismissalThe scope of liability is determined by several factors:
- the type of fault attributed to the driver,
- the fact of formally entrusting the vehicle,
- the amount of damage caused,
- occurrence of technical defects in the car,
- the impact of the event on the company's profits.
Can I lend a company car to family or friends?
A company car is primarily a work tool, but many employees also want to use it for personal purposes. But before you hand over the keys, closeto a person, be sure to check it out fleet regulations and get written consent of the employerThis document is crucial for your legal and financial security. Providing a vehicle without the company's knowledge carries a number of risks that can negatively impact your career and your wallet:
- risk refusal to pay compensation from AC by the insurer,
- serious disciplinary penalties for breach of employee duties,
- loss statutory protection limiting liability to three salaries,
- the need to cover full repair costs from your own savings,
- deterioration relationship with the employer and loss of trust.
Many companies allow private travel as long as this is stated in the contract for entrusted propertyThe lack of formal authorization means you are acting on your own, which puts your position in the company in question in the event of an accident. Remember that material responsibility in the case of arbitrariness, it is not subject to standard code limits.
How do I settle fuel and parking costs for a company car?
Instead of burdening employees with the tedious task of collecting receipts, modern companies rely on direct financing of vehicle operationThis solution not only increases driver comfort, but above all streamlines accounting processes thanks to the elimination of hundreds of small documents and the simplification of cashless settlements.
Modern fleet management uses advanced tools to facilitate the management of daily expenses on the road:
- fuel cards generating collective invoices for refueling,
- access to car wash services and professional services,
- payment systems for charging electric cars,
- mobile applications for instant highway toll payment,
- digital payments for parking in city parking zones,
- traditional reimbursement of costs based on invoices issued to the company.
A key role in budget planning is played by depreciation limits, which amount to respectively 150 000 zł for combustion cars and 225 000 zł for electric vehicles. To deduct 100% maintenance costs, the vehicle must be used exclusively for professional purposes. This involves the obligation to conduct it reliably vehicle mileage records and registering the car with the tax office.