© - ATH all rights reserved - Edition 2024 42 EMPLOYER’S GUIDE 2024 REIMBURSEMENT OF PUBLIC TRANSPORT COSTS The employer is required to reimburse home-to-work transport costs if employees : • Use public transport or a public bike hire service, • Buy season tickets. Employers who do not comply with this obligation are liable for the fine stipulated for category 4 violations (amount page 85). AMOUNT OF REIMBURSEMENT OF PUBLIC TRANSPORT COSTS 50 % of 2nd class fare tickets is reimbursed. This applies to the tickets required to make the journey from the employee’s usual home address to the place of work in the shortest time. For part-time employees, if the weekly working hours are 17 ½ hours or more, the reimbursement is the same as for fulltime employees, otherwise it is calculated prorata. Check the provisions of your collective agreement which may be more favourable. TERMS OF REIMBURSEMENT OF PUBLIC TRANSPORT COSTS Costs are reimbursed at the latest at the end of the month after the month of validity of the tickets. Reimbursement for annual tickets is spread monthly over the period of use. Employees must submit or present their tickets to obtain reimbursement. The tickets must identify the holder. TAX AND SOCIAL SECURITY RULES FOR REIMBURSEMENT OF PUBLIC TRANSPORT COSTS The reimbursement amount must be shown on the payslip. It is exempt from social security charges, including where a specific fixed deduction for business expenses is applied. It is exempt from income tax. Ask us about the options for the employer to exceed its statutory obligation without affecting the social security exemption. REIMBURSEMENT OF PERSONAL TRANSPORT COSTS The employer may cover all or part of the fuel (or electricity) costs incurred by employees for travel between their usual home and their place of work. Such reimbursement is optional. 20 What you need to know : All companies, regardless of where they are located in France and their headcount, are required to reimburse part of the public transport costs incurred by their employees to get from their home to their place of work. Employers also have the option to pay all or some of the private transport costs incurred by employees for this same journey. CONTRIBUTION TO TRAVEL COSTS
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