© - ATH all rights reserved - Edition 2024 43 2024 EMPLOYER’S GUIDE It only concerns employees who have to use their private vehicle : • Because their usual residence or place of work is outside an area covered by public transport, or • Because using a private vehicle is essential due to working hours that do not allow use of public transport. Reimbursements must be made for all staff able to claim them, according to the same terms and based on the distance between the home and place of work. For part-time employees, a pro rata calculation is carried out under the same conditions as for public transport. It cannot be combined with the compulsory reimbursement of public transport costs or with the application of a specific fixed deduction for business expenses. This does not apply to employees with a company car or employees whose transport is provided free by the employer. From 2022 to 2024, all employees who incur fuel costs are eligible for the travel allowance even if they can use public transport. This allowance can be combined with compulsory reimbursement of public transport. SUSTAINABLE MOBILITY ALLOWANCE The employer may also pay all or part of the home-to-work travel costs incurred by its employees using the following types of transport, in the form of a « sustainable mobility allowance » : • Private bike (mechanical or assisted), • Motorized transportation device (electric scooter, etc.), • Carpool driver or passenger, • Public transport (except for season ticket costs covered by the compulsory reimbursement of 50 %), • With the help of other shared mobility services (rental of mopeds, electric vehicle carpooling….). The employer must ask the employee each year for proof of use of the means of travel indicated. TERMS OF REIMBURSEMENT OF PERSONAL TRANSPORT COSTS The amount, terms and conditions for the reimbursement of personal transport costs are determined by a company agreement or otherwise by sector agreement. In the absence of an agreement, such costs are reimbursed by unilateral decision of the employer, after consultation with the CSE if it exists. Ask us : for companies with 50+ employees, mobility is now included as one of the topics for mandatory negotiation on quality of life at work. TAX AND SOCIAL SECURITY RULES FOR REIMBURSEMENT OF PERSONAL TRANSPORT COSTS The amounts paid by the employer (fuel costs, electricity costs and « sustainable mobility » allowance) are exempt from social security contributions and income tax, up to an overall limit of € 500 (€ 700 from 2022 to 2024) per employee per year, with a maximum of € 200 (€ 400 from 2022 to 2024) for fuel costs. When the « sustainable mobility » allowance is paid in conjunction with the payment of public transport costs, the benefit resulting from these two payments cannot exceed € 800 per year or the amount reimbursed for public transport if it already exceeds this amount. Since 1 January 2022, theemployer can pay the travel allowance and sustainable mobility package via an electronic prepaid payment solution : « the mobility pass ».
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