Understanding mobility schemes

Employers are obliged to cover at least 50% of the cost of each employee's public transport (or public bicycle rental) pass for commuting to and from work.

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To benefit from this reimbursement, the employee must be able to present his or her travel pass to the employer, who will then pay the employee's share as soon as possible, and no later than the end of the month following the period of validity of the pass.

This mandatory 50% contribution is exempt from social security contributions. 

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For 2025, if the employer decides to go beyond the 50%, the tax exemption applies up to 75% of the cost of the subscription. The BOSS (Bulletin Officiel de la Sécurité Sociale) also specifies that the portion in excess of the temporary 75% ceiling remains tax-exempt, up to the limit of the costs actually incurred by the employee, making it possible to pay the full amount tax-exempt .

The sustainable mobility package (FMD) is a financial support scheme for employees who use "alternative" modes of transport for their home-work journeys.

The means of transport covered are :

• Bicycles (personal and rental)
• Motorized vehicles (scooters, monoroues, gyropods, etc.)
• Carpooling (driver or passenger)
• Self-service bicycles, scooters and scooters
• Low-emission car-sharing services
• Public transport (excluding season tickets)

The sustainable mobility package is exempt from social security contributions up to a limit of €600 per year per employee, or €900 when combined with public transport.

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In order to benefit from the exemption from social security contributions, the employer must provide each employee with a statement (or proof of payment) certifying that he or she has actually used the eligible means of transport.

The transport bonus enables employers to pay, in the form of a flat-rate bonus, the cost of fuel or recharging (electric, rechargeable hybrid or hydrogen) for employees obliged to use their personal vehicle for home-to-work journeys.

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This bonus is exempt from social security contributions up to an annual limit per employee of : 300 € for fuel costs 600 € for food costs. No proof of expenditure is required within these limits.

The transport bonus can be combined with the sustainable mobility package (FMD). When combined, the FMD remains exempt up to a limit of €600, less the amount of the transport allowance.

Employees may be reimbursed for mileage expenses in the form of flat-rate allowances when they are obliged to use their private car due to a lack of suitable public transport (schedules or routes) and when this situation is not linked to personal convenience. 

These allowances may be exempt from social security contributions up to the amounts set by the tax scale for mileage allowances and provided that the employer can justify the number of kilometers traveled, the vehicle's tax rating and the reality of the trip.

Reimbursement of mileage allowances can be combined with the transport bonus. The combination of these schemes may be exempted from contributions in excess of €300/€600 per year, provided that the limit of expenses actually incurred by the employee for commuting to and from work is respected.

The mobility credit is an unregulated scheme that employers can offer as a total or partial alternative to the company car. It is aimed at employees who want greater flexibility in their travel arrangements.

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There are two main types of use:

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• Total replacement of the company car
  The employee chooses to give up his or her company car. He then benefits from an annual budget envelope, equivalent to the TCO value (total cost of ownership) of the vehicle for which he was eligible - generally between €3,000 and €10,000 per year.

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• Partial replacement by a more suitable vehicle
  The employee opts for a lower-range vehicle, often more compact and/or less polluting. They receive a mobility credit corresponding to the difference in TCO value between their old vehicle and the new one.

In both cases, employees can use their mobility credit as they wish, for both business and personal travel. The mobility credit is currently subject to the same charges and taxes as a salary, but a bill is currently being considered to make the scheme more attractive from a tax point of view.

Employees may be reimbursed for mileage expenses in the form of flat-rate allowances when they have to use their personal vehicle for business purposes.

These allowances may be exempt from social security contributions up to the amounts set by the tax scale for mileage allowances, provided that the employer can justify the number of kilometers traveled, the tax rating of the vehicle and the reality of the trip.

The fuel card is a solution for companies whose employees use a company or company vehicle. It centralizes all fuel and recharging expenses (electric, hybrid or hydrogen) on a single invoice, simplifying the administrative, accounting and budgetary management of the vehicle fleet.

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Each employee is issued with a card that can be used in a wide network of service stations and partner terminals.

All transactions are automatically recorded and grouped on a monthly invoice in the company's name, eliminating expense advances, paper receipts and expense reports.

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The fuel card allows companies to save time, reduce errors and control their budgets, thanks to precise monitoring of consumption and parameters that can be customized according to usage.