Sustainable Mobility Package (FMD)
Verified 29 July 2025 - Directorate of Legal and Administrative Information (Prime Minister)
An employer may cover the personal transport costs of its employees when traveling 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 put in place, it can be exempt from social security contributions. The sustainable mobility package can be paid through titles-mobility.
A factsheet on the mandatory coverage of public transport costs of employees is available here. A factsheet on how to cover the costs of fuel and power for electric, plug-in hybrid or hydrogen vehicles is available here.
The employer may pay a sustainable mobility package (FMD) for its employees who use an alternative means of transport for their business trips.
Means of transport supported are as follows:
- Personal bike, including electric bike
- Carpooling, as a passenger and as a driver
- Personal mobility equipment, mopeds and motorcycles for hire or self-service
- Carsharing low-emission vehicles (in particular vehicles powered wholly or partly by: electricity, hydrogen, natural gas)
- Personal motorized (electric) personal mobility equipment of individuals: scooters, mono-wheels, gyropods, skateboard, hoverboard, etc.
- Public transport (excluding subscriptions).
Means of transport excluded are as follows:
- Personal vehicles, whether thermal (petrol, diesel, etc.) or electric: scooters, motorcycles, cars carrying only one person, etc.
- Taxis, chauffeur-driven passenger vehicles (VTC), etc.
- Train
- Walking.
Employees concerned
The sustainable mobility package may benefit permanent, fixed-term, part-time, temporary, apprentice or trainee employees.
This applies in particular to employees who work in several places of work within the same company which does not transport employees (between these different locations and between these locations and the residence of employees).
Part-time employees
When implemented, the sustainable mobility package must also benefit part-time employees.
For part-time employees, the coverage depends on the length of their work:
- If the duration is greater than 50% the legal duration of weekly or conventional work, the sustainable mobility package must 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's care must be proportional to the number of hours worked in relation to half of full-time working hours.
Example :
In a company where full-time work is 35 hours, an employee works 7 hours per week.
He works 20% full-time working time (7 hours), i.e 40% hours worked compared to half (here, 17.5 hours) of full-time working hours.
The employee must therefore benefit from 40% the amount of the sustainable mobility package that he would have received if he had been full-time.
Implementation
The sustainable mobility package is not required. He has no maximum or minimum amount.
It can be set up 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 titles-mobility.
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Collective agreement
The company or branch agreement shall define the amount and the award criteria the long-term mobility package by the employer to its employees.
Lack of collective agreement
The employer itself defines the amount and the support modes travel costs through the sustainable mobility package. It must consult the Social and Economic Committee (ESC).
Equivalent implementation obligation
If it is implemented, the employer must provide the benefit of the sustainable mobility package in an equivalent manner to all employees of the company who are eligible.
Warning
In the absence of an equivalent implementation, the employer risks a penalty. This is a fine of €750 (natural person) or €3,750 (legal person).
Formalities
To benefit from it, the employee must provide a sworn statement or proof of payment to his employer, certifying the use of a mode of transport covered by the sustainable mobility package.
The amount of the transport costs must be mentioned on the pay slip.
Principle
Mobility vouchers are a payment solution dematerialized and prepaid.
Mobility vouchers are issued by a specialist business who transfers them to the employer in return for payment. This corresponds to the value of the securities, to which a commission may be added.
Example :
A specialized business issuing mobility vouchers shall take a commission of 1% on the issue of such securities.
The employer wishing to obtain €200 mobility vouchers for its employees paid €202 to the specialized business, either €200 + €2 of commission.
Fuel premium and sustainable mobility package may be paid to employees through titles-mobility. It's not an obligation : these payments can be made by other means to employees (e.g. by a payment at the time of payroll).
The title-mobility shall include the following:
- Name and address of issuing company of the mobility voucher
- Name of employee.
Use of the mobility voucher
Mobility vouchers may be used for certain payments related to the transport costs of the holder of such vouchers.
Warning
Mobility vouchers may 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 authorized.
Mobility vouchers may be used to pay for the following :
- Purchase of cycles (bicycles) and pedal assisted cycles (electric bicycles)
- Purchase of equipment for cycles and cycles with assisted pedaling
- Maintenance and repair of pedal-assisted cycles and cycles
- Purchase of tickets allowing access to secure parking for cycles
- Insurance for cycles and pedal assisted cycles
- Rental, whatever the duration, and self-service provision of cycles, assisted pedaling cycles, personal mobility equipment, mopeds and motorcycles
- Purchase of motorized personal mobility devices (e.g. electric scooters and skates, gyropods, mono-wheels, hoverboards, etc.)
- Rideshare services
- Rental of electric, plug-in hybrid or hydrogen vehicles in self-service and accessible on the public highway
- Purchase of public transit tickets
- Purchase of fuels
- Power supply or charging for electric, plug-in hybrid or hydrogen vehicles.
At any time and free of charge, the holder of a mobility permit may view the balance of your personal mobility voucher account via a smartphone, computer or other connected equipment, on the website or application of the issuer of the mobility voucher.
If part of the balance is to be used within less than one month, this is indicated to him.
Please note
In the event of a judicial safeguard, reorganization or liquidation of the issuer of the mobility vouchers, employees holding unused but still valid and exchangeable vouchers may be reimbursed immediately for the amount of the mobility vouchers they hold.
Duration 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 voucher issued on February 12, 2025 is at least valid until December 31, 2025.
Mobility vouchers are definitely expired when unused at the end of the 2e month after expiration their period of use.
Example :
Mobility vouchers expiring on 15 June 2025 will expire definitively on 1 Juneer September 2025.
The sustainable mobility package is exempt from social security contributions in the limits following:
- Either €600 per year and per employee, of which at most €300 of fuel premium
- Either €900 per year and per employee in total, for employees also benefiting from payment of their ticket for public transport or bicycle rental. This amount is applied to all refunds granted to the employee under the sustainable mobility package and his transport subscription. Fuel costs are not exempt from social security contributions in this situation.
Example :
An employee benefits from the 50% the amount of his public transport subscription for €710 and the sustainable mobility package up to €330, of which €50 fuel premium.
It shall be exempt from social security contributions to a maximum of €900.
Support for sound public transport subscription (€710) is completely exempt from social security contributions.
The sustainable mobility package is exempt from social security contributions in the amount of €190 (for €900 - €710 = €190).
The employer will have to pay social contributions on the entire fuel premium (either €50), since it is not exempt from social security contributions because of the combination with the reimbursement of the employee's public transport costs.
It will also pay social contributions on €90 (€330 - €190 - €50 = €90) the sustainable mobility package (excluding fuel premium) which are not exempt.
FYI
If the cost of public transport subscriptions exceeds €900 per year per employee, the sustainable mobility package does not benefit from any exemption from social security contributions.
For the employee who benefits, the sustainable mobility package and the fuel premium can also be exempt from income tax.
In 2025, the sustainable mobility package is exempt from income tax within the following limits:
- Either €600 per year and per employee, of which at most €300 for the fuel premium
- Either €900 per year and per beneficiary in total, for employees also benefiting from the payment of their ticket for public transport or bicycle rental. This amount is applied to all refunds granted to the employee under the sustainable mobility package and his transport subscription. However, fuel costs are not exempt from tax in this situation.
Amount of tax exemptions (19b)
Amount of exemptions from social security contributions (III 4° e)
The sustainable mobility package is cumulative with the support of tickets for public transport or bike rental. The exemption from social security contributions is limited to €900 per year and per employee.
The sustainable mobility package is also cumulative with the fuel premium. The exemption from social security contributions is limited to €600 per year and per employee, of which at most €300 fuel premium.
Please note
Since 2025, in case of cumulation of the MSF, the support for tickets for public transport or bike rental and the fuel premiumHowever, the fuel premium is not exempt from social security contributions.
Amount of tax exemptions and cumulation with fuel premium and compulsory payment of public transport costs (19b)
Non-cumulation between fuel premium and public transport costs (4th paragraph)
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Income tax exemption thresholds for the sustainable mobility package
Non-cumulation between fuel premium and public transport costs (4th paragraph)
Creation of the sustainable mobility package
Implementation by agreement
Legislation applicable to mobility vouchers
Implementation of the sustainable mobility package
Rules applicable to mobility vouchers
Conditions for the implementation of the sustainable mobility package
Penalty
Refund statement on the payslip (8° b)
Amount of tax exemptions (19b)
Ministry of Ecological Transition and Territorial Cohesion