The sustainable mobility package represents an optional payment by the employer of the cost of home-to-work transportation for employees using "soft mobility" (or active modes: bicycle...) or "alternative" modes (carpooling...). It was implemented by Decree n°2020-541 of May 9, 2020.
Thanks to the sustainable mobility package, the company facilitates the travel of its employees and supports the transition to a more ecological mobility, while optimizing its costs.
The means of transportation eligible for the sustainable mobility package are :
The sustainable mobility package replaces the bicycle mileage allowance, which was introduced in 2016. If the employer continues to pay it, it will be used as a sustainable mobility package. The employee will no longer have to justify the number of kilometers traveled to benefit from the package.
The sustainable mobility package can be set up either by company (or branch) agreement or by unilateral decision of the employer, after consultation of the Social and Economic Committee.
Employers may decide to grant up to €700 a year to their employees to encourage them to use these "soft mobility" or "alternative" means of transport. The amount paid will be exempt from social security contributions, CSG-CRDS and income tax.
In order to benefit from this aid, the employee will have to provide his employer with proof of payment or a certificate on his honour each year.
The exempted allowance may be :
The mobility voucher can be used per employee to pay for mobility expenses for the following items
The sustainable mobility package can be combined with the 50% reimbursement of public transport passes or the reimbursement of fuel costs.
However, there are limits to the exemption:
An employee receives a sustainable mobility package of €600 from his company and the employer pays 50% of both the FMD and the public transport pass. The public transport pass amounts to €900. The company therefore pays €450 for the subscription and the employee has €150 left over from the SMF to hire an electric scooter, buy a bicycle helmet or a bicycle himself.