Paying for personal transport costs (Sustainable mobility package)

Verified 14 February 2024 - 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. When it is implemented, it can be exempt from social contributions.

A sheet on the compulsory payment of employees' public transport costs is available here.

The employer may pay a long-term mobility package to its employees who use an alternative means of transport for their professional 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: electric scooters and scooters, etc.
  • Shared mobility services: bicycles, electric bicycles, mopeds, motorcycles, other personal transport equipment
  • Car Sharing Low-emission vehicles (including vehicles powered wholly or partly by: electricity, hydrogen, natural gas)
  • Other motorized personal transport equipment (electric): scooters, monoroues, gyropods, skateboard, hoverboard, etc.
  • Public transport (excluding subscription)

Means of transport excluded are:

  • Thermal-powered vehicles: scooters, motorcycles, single-person cars, etc.
  • Taxis, private vehicles with driver (VTC), etc.
  • Train
  • Walking

Affected employees

The Sustainable Mobility Package can benefit employees in at least one of the following :

  • Employees whose habitual residence or place of work:
    • Either is located in a municipality not served by a regular public transport service or by a private service set up by the employer
    • Either is not in a community of more than 100,000 people
  • Employees for whom the use of a personal vehicle is made indispensable by special working time conditions which do not allow the use of a collective mode of transport (e.g. certain night workers)
  • 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)

The Sustainable Mobility Package cannot benefit employees in the following situations :

  • Employees who benefit from a vehicle permanently provided by the employer, and whose employer bears the costs of fuel or electricity
  • Employees accommodated in such conditions that they pay no transport costs to get to their work
  • Employees whose transport is provided free of charge by the employer

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.

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.

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.

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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).

FYI  

In the event of a change in the reimbursement of fuel or electrical costs, the employer shall notify employees at least one month before the date set for the change.

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. This includes fuel and fuel rebates for electric vehicles.

The employer must have at his disposal the evidence justifying this assumption of responsibility, collected from the beneficiary employees.

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

The employee must provide an attestation of honor or proof of payment 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.

The Sustainable Mobility Package has no maximum or minimum amount.

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

  • Either €500 per year per employee, of which not more than €200 for fuel costs
  • Either €800 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 is applied to all the refunds granted to the employee in the framework of the sustainable mobility package and his/her transport subscription. The maximum of €200 for fuel charges applies.

Please note

For the employee who benefits from it, the sustainable mobility package is exempt from income tax, within the limits indicated.

Example :

An employee benefits from the payment of his public transport subscription for €610 and the sustainable mobility package up to €330.

Sound management public transport subscription (€610) is fully exempt from social contributions.

The sustainable mobility package shall be exempt from social security contributions up to €190 (because €800 - €610 = €190).

The employer will have to pay social security contributions on the €140 the non-exempt long-term mobility package (€330 - €190 = €140).

FYI  

If support for public transport subscriptions exceeds €800 per year per employee:

  • The payment of public transport passes is totally exempt from social contributions.
  • The long-term mobility package shall not be exempt from social contributions.

The sustainable mobility package is cumulable with support for public transport subscriptions.

The exemption from social contributions is then limited to €800 per year per employee, of which not more than €200 for fuel costs.

Please note

This applies, for example, to employees who have to take a personal vehicle every day to reach a stop served by public transport, which they then use to get to their place of work.

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