Sustainable Mobility Package (FMD)

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

An employer can to pay the personal transport costs of its employees during their journeys from home to work if they use an alternative means of transport. This support is not mandatory. It takes the form of a sustainable mobility package (FMD). When it is implemented, it can be exempt from social contributions. The Sustainable Mobility Package can be paid through mobility certificates.

A sheet on the compulsory payment of employees' public transport costs is available here. A factsheet on fuel and fuel costs for electric, plug-in hybrid or hydrogen vehicles is available available here.

The employer may pay a Sustainable Mobility Package (FMD) for its employees who use an alternative means of transport for their business journeys.

Means of transport supported are:

  • Personal bike, including electric bike
  • Carpooling, as passenger and as driver
  • Personal transport equipment, mopeds and motorcycles for hire or self-service
  • Car Sharing Low-emission vehicles (including vehicles powered wholly or partly by: electricity, hydrogen, natural gas)
  • Personal (electric) motorized transport equipment of private individuals: scooters, monoroues, gyropods, skateboard, hoverboard, etc.
  • Public transport (excluding subscription)

Means of transport excluded are:

  • Personal vehicles, whether thermal (petrol, diesel, etc.) or electric: scooters, motorcycles, single person cars, etc.
  • Taxis, private vehicles with driver (VTC), etc.
  • Train
  • Walking

Affected employees

The Sustainable Mobility Package can benefit employees on CDIs, CDDs, part-time, temporary workers, apprentices or trainees.

This applies in particular to employees who carry out their activity at several places of work within the same company which does not transport employees (between these different places and between these places and the residence of the employees).

Part-time employees

When implemented, the Sustainable Mobility Package must also benefit part-time employees.

For part-time employees, care depends on the duration of their work:

  • If the duration is greater than 50% the legal duration of weekly or conventional work, the sustainable mobility package shall apply as for a full-time employee.
  • If the duration is less than 50% of the legal duration of weekly or conventional work, the employer must be proportional to the number of hours worked in relation to half the duration of full-time work.

Example :

In a company where full-time work is 35 hours, an employee works 7 hours a week.

He works 20% full-time working time (7 hours), or 40% hours worked in relation to half (here, 17.5 hours) of full-time work.

The employee must therefore benefit from 40% the amount of the fixed-term mobility package that he would have received if he had been full-time.

Implementation

The Sustainable Mobility Package is not mandatory. He has no maximum or minimum amount.

It can be put in place by company agreement or by inter-company agreement. In the absence of a company or inter-company agreement, it may be set up by branch agreement. The agreement may also include the implementation of a fuel premium.

In the absence of a collective agreement, it may be implemented by unilateral decision of the employer, after consultation with the Social and Economic Committee (ESC), if it exists.

It can take the form of mobility certificates.

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Collective Agreement

The company or branch agreement shall define the upright and award criteria the employer's long-term mobility package for its employees.

Lack of collective agreement

The employer shall define the upright and support modes travel costs through the sustainable mobility package. It must consult the Social and Economic Committee (ESC).

Equivalent implementation obligation

If implemented, the employer must provide the benefit of the sustainable mobility package in an equivalent manner to all employees of the company who may benefit from it.

Warning  

In the absence of an equivalent set-up, the employer risks a penalty. It's a fine of €750 (natural person) or €3,750 (legal person).

Formalities

To benefit from it, the employee must provide an attestation of honor or proof of payment to his employer, certifying the use of a mode of transport covered by the Sustainable Mobility Package.

The amount of reimbursement of transport costs must be mentioned on the pay slip.

Principle

Mobility vouchers are a payment solution dematerialized and prepaid.

Mobility certificates are issued by a specialized business who transfers them to the employer for a payment. This corresponds to the value of the securities, to which a commission may be added.

Example :

A specialized business issuing mobility certificates shall charge a commission of 1% on the issue of these securities.

The employer wishing to obtain €200 of mobility vouchers for its payee employees €202 to the specialized business, either €200 + €2 of commission.

The fuel premium and the sustainable mobility package may be paid to employees through mobility certificates. It's not an obligation : this support may be paid to employees by other means (e.g. by a payment at the time of pay).

The mobility voucher shall include the following:

  • Name and address of issuing company of the mobility certificate
  • Employee Name

Use of the Mobility Title

Mobility vouchers may be used for certain payments related to the transport costs of the holder of such vouchers.

Warning  

Mobility certificates can be used only from approved companies by the State. The employee holding the securities must ensure that the company with which he wishes to use his securities is approved.

Mobility certificates may be used to pay for :

  • Purchase of cycles (bicycles) and cycles with pedaling assistance (electric bicycles)
  • Purchase of equipment for cycles and cycles with pedaling assistance
  • Servicing and repair of cycles and cycles with pedaling assistance
  • Purchase of tickets for secure bicycle parking
  • Insurance for cycles and cycles with pedaling assistance
  • Rental, whatever the duration, and self-service provision of cycles, pedal-assisted cycles, personal transport equipment, mopeds and motorcycles
  • Purchase of motorized personal transport equipment (e.g. scooters and electric skates, gyropods, monoroues, hoverboards, etc.)
  • Carpooling services
  • Rental of electric, plug-in hybrid or hydrogen vehicles in self-service and accessible on public roads
  • Purchase of transit passes
  • Purchase of fuel
  • Power or charging for electric, plug-in hybrid or hydrogen vehicles

At any time and free of charge, the holder of a mobility certificate may view your personal mobility security account balance via a smartphone, computer or any other connected device, on the website or application of the issuer of the mobility certificate.

If any part of the balance is to be used within a period of less than one month, this shall be indicated to him.

Please note

In the event of a judicial safeguard, reorganization or liquidation of the issuer of the mobility certificates, employees holding unused but still valid and exchangeable certificates may be reimbursed immediately for the amount of the mobility certificates they hold.

Period of validity

Mobility vouchers have a validity date corresponding at the earliest to the last day of the calendar year in which they were issued. For example, a mobility ticket issued on February 12, 2024 is valid until at least December 31, 2024.

Mobility certificates are definitely out of date when they are not used at the end of 2e months after expiry their period of use.

Example :

Mobility permits expiring on June 15, 2024 will expire permanently on June 1er September 2024.

The Sustainable Mobility Package is exempt from social contributions in the limits following:

  • Either €600 per year per employee, of which not more than €300 of fuel premium
  • Either €900 per year and per employee in total, for employees also benefiting from the payment of their ticket for public transport or bicycle rental. This amount shall be applied to all reimbursements granted to the employee in the framework of the sustainable mobility package and his/her transport subscription. Fuel costs are not exempt from social security contributions in this situation.

Example :

An employee shall be provided with 50% the amount of his public transport subscription for €710 and the sustainable mobility package up to €330, of which €50 fuel premium.

He shall be exempt from social security contributions of up to €900.

Sound management public transport subscription (€710) is fully exempt from social contributions.

The sustainable mobility package shall be exempt from social security contributions up to €190 (because €900 - €710 = €190).

The employer will have to pay social contributions on the full fuel premium (i.e €50), the latter not being exempt from social contributions because of the cumulation with the reimbursement of the employee's public transport costs.

It will also pay social security contributions on €90 the fixed-term mobility package (excluding fuel premium) which are not exempt (€330 - €190 - €50 = €90).

FYI  

If support for public transport subscriptions exceeds €900 per year per employee, the sustainable mobility package does not benefit from any exemption from social contributions.

For the employee who benefits, the long-term mobility package and the fuel premium may also be exempt from income tax.

The Sustainable Mobility Package is cumulable with the payment of tickets for public transport or bicycle rental. Exemption from social contributions shall be limited to €900 per year per employee.

The Sustainable Mobility Package is also cumulable with the fuel premium. Exemption from social contributions shall be limited to €600 per year per employee, of which not more than €300 fuel premium.

Please note

Since 2025, in case of cumulation of the payment for tickets for public transport or bicycle rental and the fuel premium, the fuel premium shall not be exempt from social contributions.

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