Mobility payment

Verified 01 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The mobility payment is a employers' contribution, paid by all companies employing at least 11 employees. The mobility payment is used to finance public transport and is recovered by the Urssaf.

Companies concerned

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

Please note

Foundations and associations recognized as being of public interest whose activities are of a social nature shall be exempt of the mobility payment.

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

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

The company that has several establishments within the same remittance area is subject to the mobility payment as soon as the total number of employees reaches 11, 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 remittance areas is subject to the mobility payment only in areas where it employs 11 or more employees.

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

Example :

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

Employees on strength

L'annual number of employees of the company corresponds to the average number of persons employed in each month of the preceding calendar year. Thus, the staff count for the liability to the mobility payment for the year 2024 must be made on the average monthly staff employed in 2023.

Please note

Months in which no employee is employed shall not be not taken into account to establish that average.

The number of employees in the company is calculated by counting down from certain categories of employees. Such persons shall be counted according to the number of days they have been employed in thecalendar year.

Tableau - Categories of employees accounted for and accounting procedures

Categories

Method of accounting

Employees in DTA: titleContent full-time, whether they are present or absent for sickness or leave

The following employees are counted as 1 unit each:

  • Employees who worked the whole month (151.67 hours)
  • Employees in fixed-rate packages days, regardless of the duration of their package
  • Employees whose employment contract is suspended (e.g. maternity, adoption or parental education leave)

    • Homeworkers

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

    Employees in CSD: titleContent

    • Employees who worked the whole month (151.67 hours) are counted as 1 unit each
    • Employees who have worked part-time 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 number of employees

    Temporary employees

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

    Intermittent employees

    • Employees who worked the whole month (151.67 hours) are counted as 1 unit each
    • Employees who have worked part-time are counted in proportion to their working time

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

    • Employees who worked the whole month (151.67 hours) are counted as 1 unit each
    • Employees who have worked part-time 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 number of employees

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

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

    Please note

    However, some people are not included in the headcount the company (e.g. alternates, trainees, social agents, employees on temporary contracts replacing absent employees, etc.).

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

    For example, if an employer found in early 2023 that it had reached or exceeded 11 employees (as of its 2022 workforce) in a mobility remittance area, the threshold violation 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.

    The mobility payment is calculated as a percentage of the company's social security contributions paid to employees.

    The formula for calculating the mobility payment is therefore as follows: Total remuneration paid to employees x Mobility payment rate.

    The applicable mobility payment rate differs in the province and region of Île-de-France.

    In the provinces

    The mobility payment rate varies according to the size of municipality, within the following limits:

    • 0.55% maximum where the population of the municipality or public establishment is between 10 000 and 100 000 inhabitants
    • 0.85% maximum where the population is between 50 000 and 100 000 inhabitants and the mobility authority has decided to build a public transport infrastructure on its own site
    • 1% maximum where the population of the municipality or public establishment exceeds 100 000 inhabitants
    • 1.75% maximum where the population of the municipality or public cooperative establishment exceeds 100 000 inhabitants and the mobility organizing authority has decided to build a public transport infrastructure in road or guided mode.
    In Île-de-France

    The mobility payment rate varies according to the size of municipality, within the following limits:

    • 3.20% maximum in Paris and the Hauts-de-Seine department as well as in Seine-Saint-Denis and Val-de-Marne
    • 2.01% maximum in the municipalities of the other departments of Île-de-France on a list accessible on Légifrance.
    • 1.60% maximum in the other communes of Île-de-France.

    A change in the rate shall take effect on 1er January or 1er every July. The Urssaf shall inform the companies of developments at least 1 month in advance.

    Please note

    The Urssaf offers a tool for determining the mobility payment rate applicable, by entering the postal code of your establishment.

    In addition, a additional mobility payment may also be set up by certain mixed transport unions. Its rate may not exceed 0.50%.

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

    It's a statement online mandatory which transmits information concerning employees to social protection bodies (Urssaf, France Travail (formerly Pôle emploi), Cpam). It's done every month, from the payroll software.

    Nominative Social Declaration (DSN)

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