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Reimbursement of home-to-work transportation costs (private sector employee)

Verified 03 November 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Additional cases ?

In the Public Service

Transport costs are the expenses incurred by the employee to travel to his place of work. These expenses may be reimbursed by the employer and may be exempt from contributions within certain limits and under certain conditions.

Public transport

Private sector employees who take public transport to their place of work must be reimbursed in part.

All employees are involved, including part-time workers and trainees.

These are public transport services such as:

  • Metro
  • Bus
  • Tram
  • Train
  • Bicycle rental

Transport tickets purchased individually are non-refundable.

Only subscription cards are supported by the employer. They can be annual, monthly or weekly.

General case

50% of the price of 2e class based on the shortest route.

Part-time employees working less than half-time

Part-time employees who work less than half-time are covered in proportion to the number of hours worked compared to half-time.

Example :

In a company where the weekly working time is 35 hours, for an employee working 15 hours a week, the support of a subscription to €73 shall be calculated as follows: (73 x 50 %) x 15/17,5 = €31.29..

Reimbursement by the employer shall be made monthly (including for annual subscriptions) at the latest at the end of the month following the purchase of the ticket.

The employee must present a proof (delivery or presentation of the title).

A certificate of 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 forms of proof or reimbursement.

Please note

in the event of a change in the conditions of reimbursement (time limit, proof, etc.), the employer must notify the employee at least 1 month in advance.

The amount of the subscription fee must be stated on the payslip.

Partial refunds of the price of subscription securities are exempt from income tax.

Personal Transport

The employer may pay all or part of the costs of an employee who uses a personal means of transport to travel to work. This support is not required. If the employer puts it in place, it must benefit all employees and under the same conditions. This can be done within the framework of the sustainable mobility package for the employee using an alternative mode of transport (e.g. carpooling, electric or hybrid vehicle, scooter, bicycle).

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General case

The cost of personal transport is only possible if it is provided for by a collective agreement or a decision of the employer.

In this case, personal transportation costs may be reimbursed if the following 2 conditions are met:

  • The employee's habitual residence or place of work are located outside the Île-de-France region and an area served by urban transport
  • The use of an employee's personal vehicle is essential because of his working hours.

All employees are involved, including part-time workers and trainees.

Part-time employees who work less than half-time are covered in proportion to the number of hours worked compared 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 of the expenses is €200, it shall be calculated as follows: 200 x 15/17,5 = €171.43..

Support is not provided in the following cases:

  • The employee benefits from a vehicle made permanently available by the employer with charge of the expenses of fuel or power supply (official car)
  • The employee is housed in conditions which exclude transport costs to get to work (official accommodation)
  • The employer shall provide the employee with free transport from home to work

Alternative modes of transport

The employer may pay sustainable mobility package employees who use a sustainable means of personal transport for their home-work journeys.

The sustainable mobility package is an allowance paid to an employee who travels to his place of work in one of the following ways:

  • Personal bicycle (mechanical or electric)
  • Carpool (driver or passenger)
  • Personal means of transport for rent or self-service (bike share, scooter, scooter)
  • Car sharing with a non-thermal motor vehicle (electric, plug-in hybrid or hydrogen)

The allowance shall be of a maximum annual amount of €400..

The conditions for taking over and refunding are determined:

  • by a collective agreement between the employer and representatives of representative trade union organizations in the undertaking
  • or by a decision of the employer after consultation with the Social and Economic Committee..

The employee must provide the documents requested by the employer justifying the conditions of the care.

Please note

in the event of a change in the conditions of reimbursement (time limit, proof, etc.), the employer must notify the employee at least 1 month in advance.

The amount of the cost of the transport must be indicated on the payslip.

Refunds of transportation expenses are exempt from social security contributions and income tax up to €400 per year.