This page has been automatically translated. Please refer to the page in French if needed.
Contributions and social contributions
Extension of exemptions on the payment of travel expenses between home and work
Publié le 10 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The budget law extends for 2025 the exemptions for employers who pay up to 75% of the public transport costs of their employees.
For commuting, the employer shall bear 50 % of the cost of public transport supported by its employees.
The costs concerned are:
- public transport passes:
- public bicycle rental services.
This support is exempt from income tax and social contributions.
75 % exemption from support
Since 2022, these exemptions also apply beyond 50 % of compulsory take-over, up to a maximum of 25 %.
In other words, the employer is exempt when he takes over up to 75 % of the public transport costs of its employees.
This scheme is extended for 2025 by the budget law in order to help employees facing the effects of inflation.
Reminder
Only subscription cards (annual, monthly or weekly) are supported by the employer. Transport tickets purchased individually by the employee are therefore not subject to reimbursement.