Can I make a deduction from the fees paid to my staff?

It is common for services or equipment to be paid for directly by the team on behalf of its staff. This may include:

• Professional outfits,

• A union card,

• Ski lift passes for ski resorts,

• Various equipment centralized by the team and then re-invoiced to the staff.

These expenses cannot be directly deducted from fees, as they do not constitute a reduction in fees, but rather professional expenses. These expenses must be accounted for separately and appear as a separate invoice that the staff can record in their accounts, just like any other professional invoice.

How to proceed?

The team must issue an invoice in the name of the staff, as if it were selling them a product or service. This invoice must be formal, with all necessary legal notices. The staff can then present it to their accountant so that it can be included in their professional expenses.

Can these amounts be deducted directly from the fees?

Yes, it's perfectly possible to withhold amounts due at source. For example, if a staff member has €1,000 in fees, but the team billed them €200 in fees for equipment or services, the team can do the following:

• Issue an invoice for €200 in the name of the staff.

• Pay directly €800 instead of €1,000, justifying this deduction with the corresponding invoice.

This allows staff to clearly see the net difference while also having the invoice for their own accounting purposes. This method simplifies payment management while still complying with accounting requirements.

📌 Please note: This practice must be transparent and accepted by staff, who must have access to the corresponding invoices.