When you place an order for mobility benefits, the terms and conditions and allocation criteria are determined by a collective agreement (company agreement, inter-company agreement or branch agreement).
This is how you will know internally what amount to allocate to which beneficiary, depending on their mode of travel.
📌 Your beneficiary will only be entitled to one allocation
👉 Public transport passes/public bicycle hire services
In principle, the cost of season tickets for public transport or public bicycle hire services is covered at 50% of the cost of these tickets per employee.
However, on a provisional basis for the years 2022 to 2024, the price of season tickets that
exceed the aforementioned obligation to cover the cost (50%) is exempt from social security contributions and tax up to a limit of 25% of the price of these tickets.
🔗 Source: Article 2 of the Supplementary Finance Act no. 2022-1175 of 16 August 2022, amended by Article 29 of the Finance Act no. 2023-1322 of 29 December 2023 for 2024.
👉 Sustainable Mobility Package
In principle, the employer's contribution to the FMD is exempt up to a limit of €600 per year and per employee.
This ceiling has been temporarily raised to €700 per year and per employee for the years 2022 to 2024. This concerns home-to-work journeys, in order to encourage so-called ‘soft mobility’ means of transport.
🔗 Source: Article 2 of Law no. 2022-1175 of 16 August 2022 referring to Article L.3261-3-1 of the Labour Code and amended by Article 29 of the Finance Law no. 2023-1322 of 29 December 2023 for 2024.
👉 Fuel costs
In principle, the payment of fuel expenses is exempt from social security contributions and contributions up to a limit of €300 per year and per employee.
However, this exemption ceiling has been temporarily raised, for the years 2022 to 2024, to €400 per year and per employee.
🔗 Source: Article b 19 ter of the General Tax Code amended by Article 7 of the Finance Act no. 2023-1322 of 29 December 2023 for 2024 / Article 2 of the Amending Finance Act no. 2022-1175 of 16 August 2022, amended by Article 29 of the Finance Act no. 2023-1322 of 29 December 2023 for 2024 / BOSS.
👉 Green energy’ fuel costs
In principle, the employer's payment of the cost of fuelling an electric, plug-in hybrid or hydrogen vehicle is exempt from social security contributions and contributions up to a limit of €600 per year and per employee.
However, this exemption ceiling is temporarily raised, for the years 2022 to 2024, to a limit of €700 per year and per employee.
🔗 Source: Article b 19 ter of the General Tax Code amended by Article 7 of the 2023 Finance Act for 2024 / BOSS.
📌 Your beneficiary will be entitled to accumulate these endowments
👉 The sustainable mobility package can be combined with the public transport season ticket.
In this case of combination, the payment is exempt up to a limit of €800 per calendar year and per employee, less the amount paid by the employer for the public transport season ticket.
Example:
An employee spends €900 a year on a public transport season ticket to travel between home and work. The employer is obliged to pay 50% of this annual season ticket, i.e. €450. The employer would also like to pay its employee who uses a bicycle to get to the station a sustainable mobility package of €400 a year. As the employer is already paying €450 towards the season ticket, the portion of the sustainable mobility package that can be exempted is limited to €350 (€800 - €450).
🔗 Source : Article b 19 ter du Code Général des Impôts / BOSS.
👉 The sustainable mobility package can be combined with fuel costs
Payment of expenses incurred by the employee under the FMD can be combined with payment of fuel costs up to an overall limit of €700, with the exemption from payment of fuel costs not exceeding €400.
Example:
An employee spends €400 a year on petrol → the user will therefore be left with €300 a year for the sustainable mobility package.
🔗 Source: Article 2 of the Loi n°2022-1157 du 16 août 2022 de finances rectificative pour 2022 / BOSS.
👉 The public transport season ticket can be combined with fuel costs
Exceptionally and temporarily, from 2022 to 2024, this cumulation is possible up to a limit of €400 per year and per employee for fuel costs and up to a limit of €700 for ‘Green Energy’ fuel costs.
🔗 Source: Article 2 of the Amending Finance Law for 2022 n°2022-1157 of 16 August 2022 amended by Article 29 of the Finance Law for 2024 n°2023-1322 of 29 December 2023 / BOSS.