Mobility payment

Verified 04 August 2025 - Directorate of Legal and Administrative Information (Prime Minister)

The mobility payment is a employer contribution, paid by all companies that employ at least 11 employees. The mobility payment is used to finance public transport and is recovered by the Urssaf. A regional mobility payment can also be implemented at the regional level (outside Île-de-France) from 2025.

The mobility payment is due by any company that employs at least 11 employees in Île-de-France or in a municipality or urban community that has instituted this payment (municipality of more than 10,000 inhabitants).

When the company has several establishments, a distinction must be made 2 situations :

  • The establishments are located in the same disbursement area
  • The establishments are located in different disbursement areas.
Establishments in the same area

The company that has several establishments in the same disbursement area shall be subject to the mobility payment if the total number of staff reaches the 11 employees, taking into account all these establishments.

Example :

A company employs 8 employees in its main establishment and 5 employees in a secondary establishment. The 2 establishments are located in the same area (ex: Paris). The total number of employees is therefore more than 11. The company is subject to the mobility payment in this area.

Establishments in different areas

The company that has established establishments in different disbursement areas is subject to the mobility payment only in the areas where it employs 11 employees and more.

Employees are considered to be assigned to their establishment when they are registered in the single register of staff of the establishment.

Example :

A company employs 16 employees at its main establishment in Paris, 13 in Montpellier and 4 in Le Havre. The number of staff is assessed area by area and not at the national level. The company is subject to the mobility payment in Paris (16 employees) and Montpellier (13 employees). On the other hand, it is not liable for the contribution in respect of employees employed in Le Havre (4 employees).

General

The mobility payment is calculated as a percentage of the remuneration subject to social contributions paid by the company to employees.

The formula for calculating the mobility payment is therefore as follows: All remuneration paid to employees x Rate of the mobility payment.

Employees counted as employees

THEannual employee of the company corresponds to the average number of persons employed in each month of the previous calendar year. Thus, the headcount for the 2025 mobility payment must be made on the average monthly headcount employed in 2024.

Please note

The months in which no employee is employed are not taken into account to establish this average.

The company's headcount is calculated by counting down from certain categories of employees. These persons are counted according to the number of days they were employed in thecalendar year.

Tableau - Categories of employees accounted for and methods of accounting

Categories

Method of counting

Employees in DTA: titleContent full-time, whether present or absent due to illness or leave

The following employees are counted as 1 unit each:

  • Employees who worked the entire month (151.67 hours)
  • Employees on a daily flat rate, regardless of the duration of their flat rate
  • Employees whose employment contract is suspended (e.g. maternity leave, adoption leave or parental education leave)

    • Home workers

    Employees who worked the entire month (151.67 hours) are counted as 1 unit each

    Employees in FIXED-TERM CONTRACT: titleContent

    • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
    • Part-time employees are counted in proportion to their working time
    • Employees who replace an absent employee are not taken into account in the calculation of the average headcount

    Temporary employees

    They are counted in both the temporary work company and the user company

    Intermittent employees

    • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
    • Part-time employees are counted in proportion to their working time

    Employees provided by an outside company and present for at least 1 year, employees of a temporary employment contract (temporary)

    • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
    • Part-time employees are counted in proportion to their working time
    • Employees who replace an absent employee are not taken into account in the calculation of the average headcount

    Part-time employees, regardless of the nature of their employment contract

    Each employee is taken into account at pro rata of working time (total sum of the hours entered in the employment contract / legal or contractual duration of work)

    Please note

    However, some people are not not counted in headcount of the company (e.g. work-study students, trainees, corporate officers, fixed-term employees replacing absent employees, etc.).

    Since 1er in january 2020, the upward crossing of the threshold of 11 employees only takes effect if this threshold is reached or exceeded for 5 consecutive calendar years. It is only then that the company is actually subject to the mobility payment.

    For example, if an employer found in early 2023 that it has reached or exceeded 11 employees (as part of its 2022 workforce) in a mobility entitlement area, the threshold crossing will only take effect if it is maintained for 5 consecutive calendar years (from 2023 to 2027 inclusive), i.e. from 1er January 2028.

    On the other hand, when a company falls below the 11 employees, the meters are reset.

    Know the current mobility payment rate

    The Urssaf provides you with a tool to know the applicable mobility payment rate, by entering the postal code of your establishment.

    Know your mobility payment rate (simulator)

    In addition, a change in the rate comes into effect on 1er January or 1er July of each year. The Urssaf shall inform the companies of interest rate developments at least 1 month in advance.

    One additional mobility payment may also be established by certain joint transport unions. Its rate cannot exceed 0.50%.

    A regional and rural mobility payment (VMRR) may be created at regional level (excluding Île-de-France) from 2025, up to a rate corresponding to 0.15% salaries.

    This new contribution is in addition to any payments already due: mobility payment and additional mobility payment.

    It is paid by the employer on the same terms and conditions.

    Currently, two regions have decided to introduce the regional and rural mobility payment:

    • The region PACA, at 1er July 2025, on the its entire territory at the rate of 0.15%
    • The region Occitania, at 1er November 2025, on part of its territory at the rate of 0.15%.
      For a list of municipalities affected by the VMRR in the Occitanie region, consult this page.

    The regional and rural mobility payment is payable by any company that employs at least 11 employees in the jurisdiction of the region that established it.

    The The number of staff of all company establishments within the jurisdiction of the region where the VMRR is established shall be taken into account.

    FYI  

    Employees who work outside an establishment for more than 3 consecutive months are still taken into account in the region where the establishment of the company that declares them in its single register of staff.

    Temporary employees are attached to the establishment of the temporary work company which registers them in its single register of staff, regardless of their mission location. They are taken into account in the calculation of the headcount if they accumulate at least 3 months of contract in the calendar year. 

    The mobility payment must be declared via the registered company declaration (DSN) like all contributions and social contributions.

    It's a statement online obligatory which transmits information on employees to social protection bodies (Urssaf: titleContentFrance, Travail (formerly Pôle emploi), CPAM: titleContent). It is carried out every month, from the payroll software.

    Registered Social Declaration (DSN)

    Please note

    For the Regional and Rural Mobility (RMRM) payment, specific reporting arrangements are in place for the periods of employment between July 2025 and September 2025.

    Companies have the opportunity to declare the plates attached to the periods of employment in July, August and September at the same time as those in October, November or December.

    The base corresponding to each period of employment may therefore be declared alone or cumulated with the other bases to be regularized, without any additional delay. In all cases, these bases must be reported by the December 2025 period of employment.