PCA Services launches AEN Manager to control benefit-in-kind costs
Faced with rising taxation on benefits in kind since 2025, PCA Services has developed an application enabling companies to save 2,500 euros per year for both employer and employee.
Since 2025, rising taxation on benefits in kind has been upending the economics of company cars, with increases reaching as much as 66% for combustion models and 233% for some electric ones. While companies have largely shifted their policies toward eco-rated vehicles, these choices don't cover every use case. Against this backdrop, PCA Services, a fleet consulting and management specialist since 2008, is launching AEN Manager, a solution designed to optimize the real cost of benefits in kind while keeping suitable vehicles — notably hybrids — as part of a gradual fleet greening approach.
A double tax penalty for non-eco-rated vehicles
In 2026, choosing a non-electric, non-eco-rated company car results in a double increase in benefit-in-kind taxation. For the company, employer taxes can amount to as much as an extra 1,500 euros per car per year. Employees, for their part, can face up to an extra 1,500 euros in income tax. While opting for eco-rated vehicles cancels out this tax penalty, such models aren't always suited to high-mileage drivers or those who cannot charge at home, particularly in shared apartment buildings. Hybrid vehicles, though not eco-rated, offer an excellent compromise between range, fuel consumption, emissions and taxation, provided the benefit-in-kind is calculated on an actual-cost basis rather than a flat-rate one.
AEN Manager: switching to actual-cost calculation
This is precisely the switch that AEN Manager makes easier. The application helps companies that apply a flat-rate calculation for benefits in kind move to actual-cost calculation, by distinguishing between trips made for business purposes and those made privately. The result: a smaller taxable base and, consequently, a lower tax amount for both employer and employee. Trips are logged in the web application, categorized and validated successively by the employee and then the employer, with full confidentiality. For drivers whose vehicle use is mostly professional, savings can exceed 2,500 euros per year for both the company and the employee.
Concrete results and guaranteed URSSAF compliance
The effectiveness of the solution is illustrated by a concrete example: for an employee making 20% private trips with a hybrid company car, the monthly benefit-in-kind amount would drop from 250 euros to 100 euros - a very small gap compared with an eco-rated electric vehicle listed at 90 euros. "This optimized calculation also makes it possible to choose certain hybrid models that are more consistent with employees' actual usage, with a tax cost very close to that of an eco-rated vehicle," notes Jean Pagezy, president and founder of PCA Services. Compliant with URSSAF requirements, AEN Manager applies to vehicles already assigned, without needing to wait for their renewal. "AEN Manager allows anyone whose usage isn't suited to switching to an eco-rated electric model right away to keep hybrid models suited to their constraints while maintaining a reasonable tax cost," concludes Jean Pagezy.
