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Reimbursement of commuting costs (private sector employee)
Verified 18 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Transport costs are expenses incurred by the employee to travel to the workplace. These costs may be reimbursed by the employer and exempt from contributions within certain limits and under certain conditions.
What applies to you ?
Public transport
Private sector employees who take public transport to their place of work must be reimbursed in part for these costs.
All employees are concerned, including part-time workers and trainees.
These are public transport services such as:
- Metro
- Bus
- Tram
- Train
- Bike rental
Tickets purchased individually are not refundable.
Only subscription cards are supported by the employer. They can be annual, monthly or weekly.
General case
Support is 50% of the 2e ranked on the basis of the shortest route.
Please note
in the absence of the employee, 50 % of the cost is normally covered for days not worked, provided that the ticket has been used at least once in the month. If the ticket has not been used during the month, there is no charge.
Part-time employees working less than half-time
Part-time employees working less than half-time receive support in proportion to the number of hours worked in relation to half-time.
Example :
In a company where the weekly working time is 35 hours, for an employee working 15 hours a week, the payment of a subscription to €73 will be calculated as (73 x 50%) x 15/17.5 = €31.29.
Please note
in the absence of the employee, 50 % of the cost is normally covered for days not worked, provided that the ticket has been used at least once in the month. If the ticket has not been used during the month, there is no charge.
Reimbursement by the employer shall be made monthly (including for annual subscriptions) at the latest by the end of the month following the purchase of the ticket.
The employee must present a proof (delivery or presentation of the title).
An attestation on the honor is sufficient if the subscription to a public bicycle rental service does not mention the identity of the employee or if the employee is acting.
A collective agreement may provide for different methods of proof or reimbursement.
Please note
in the event of a change in the repayment terms (deadline, supporting documents, etc.), the employer must notify the employee at least 1 month in advance.
The amount of the subscription voucher support must be indicated on the pay slip.
Partial refunds of the price of subscription vouchers are exempt from income tax.
Personal transport
The employer may cover all or part of the costs of an employee who uses personal transport to get to work. This support is not mandatory. If the employer puts it in place, it must benefit all employees and under the same conditions. Care can be provided as part of the sustainable mobility package for employees using an alternative mode of transport (carpooling, electric or hybrid vehicles, scooters, bicycles, for example).
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General case
Personal transport costs may be borne only if provided for by collective agreement or by decision of the employer.
In this case, personal transport costs may be reimbursed under the following conditions:
- Either the employee's habitual residence or place of work are located outside the Île-de-France region and an area served by urban transport
- Either the use of a personal vehicle of the employee is indispensable because of his working hours
All employees are concerned, including part-time workers and trainees.
Part-time employees working less than half-time receive support in proportion to the number of hours worked in relation to half-time.
Example :
In a company where the weekly working time is 35 hours, for an employee working 15 hours a week, if the basic cost support is €400, it will be calculated as follows: 400 x 15/17,5 = €342.85.
Management is not provided for in the following cases:
- The employee benefits from a vehicle made available permanently by the employer with the cost of fuel or electricity (official car)
- The employee is accommodated in conditions excluding transportation to work (official accommodation)
- The employer shall provide the employee with free transport between home and work
Alternative modes of transport
The employer may pay a sustainable mobility package an employee who uses a sustainable means of personal transport for his or her commute.
The sustainable mobility package is an allowance paid to an employee who goes to his place of work in one of the following ways:
- Personal bicycle (mechanical or electrically assisted)
- Carpooling (driver or passenger)
- Personal means of transport by hire or self-service (bike sharing, scooter, scooter)
- Car sharing with a non-thermal vehicle (electric, plug-in hybrid or hydrogen)
The allowance shall be for a maximum annual amount of €700 for 2022 and 2023.
The conditions for taking over and reimbursement shall be determined:
- Or by a collective agreement between the employer and the representatives of representative trade unions in the company
- Or by a decision of the employer after consultation with the Social and Economic Committee (ESC)
The employee must provide the documents requested by the employer justifying the conditions of the take-over.
Please note
in the event of a change in the conditions of reimbursement (time limit, supporting documents, etc.), the employer must notify the employee at least 1 month in advance.
The amount of the transportation expenses to be covered must be indicated on the pay slip.
Refunds of transport costs shall be exempt from social contributions and income tax up to €400 per year for a thermal and €700 per year for an electric, plug-in hybrid or hydrogen vehicle.
Obligation to bear public transport costs
Possibility of paying personal transport costs
Conditions governing the payment of public transport costs
Conditions governing the payment of personal transport costs
Tax exemption: Article 81 (19°ter-b)
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