An amount paid to an employee on proof that the expenses were actually incurred.

The reimbursement always corresponds exactly to the amount of the expenses incurred, since a reimbursement is made after the expenses are incurred.

An expense reimbursement does not have to be included in the employee's income, unless it covers personal expenses and cannot be excluded from their income under the Taxation Act. Therefore, the amount of an expense reimbursement paid to an employee to cover personal expenses must generally be included in the employee's income as a taxable benefit.