The Forfait Mobilité Durable included in the law on mobility, represents an optional payment by the employer of comuting costs for employees using "soft mobility" (or active modes: bicycle, etc.) or "alternative" modes (carpooling, free-floating, etc.).
it responds to an issue of social justice and fairness with regard to public transport, for which 50% reimbursement is mandatory for employers
The amount represents an exempted allowance of up to €500 per year for private sector employees.
This amount is €200 for public sector employees.
Employers may decide to grant this amount to their employees in order to encourage them to use these "soft mobility" or "alternative" means of transportation.
The amount paid will be exempt from social security contributions, CSG-CRDS and income tax.
To benefit from this aid, the employee will have to provide his or her employer with proof of payment each year or with a statement on honour.
The following means of transportation are eligible:
The Forfait Mobilité Durable replaces the bicycle mileage allowance, which was introduced in 2016. If the employer continues to pay it under the conditions defined by Article 82 of the LOM and this decree, it will act as a sustainable mobility package. The employee will no longer have to justify the number of kilometers traveled in order to benefit from the package. It should be noted that employers who were paying this allowance as of May 11, 2020 may continue to pay it. They are then considered as paying the "sustainable mobility" package.
This package can be set up either by company (or branch) agreement or by unilateral decision of the employer, after consultation of the Economic Social Committee.
The implementation of this scheme is collective: once implemented in the company, the sustainable mobility package must be available to all employees.
The exempted allowance can be :
The mobility voucher can be used in the same way as a luncheon voucher or gift voucher by the employee to pay for mobility expenses, for the following items
The sustainable mobility package can be combined with the 50% reimbursement of public transport passes or the reimbursement of fuel costs.
However, there are limits to the exemption:
Who is it for?
The sustainable mobility package is now part of the mandatory negotiations for companies already subject to the obligation to negotiate on professional equality and Quality of Life at Work AND which have more than 50 employees on the same site.
Commuting to and from work is now a subject for negotiation that must lead to company agreements. In the absence of an agreement, the implementation of a Mobility Plan is mandatory for all companies with sites of 50 employees or more.
How can this be done?
By proposing measures aimed at: