Do you know the sustainable mobility package?

To boost the use of less polluting means of transportation, the government has created the sustainable mobility package. This optional scheme allows you to cover the transportation cost of your employees and obtain tax and social benefits.

Which means of transportation are concerned?

The sustainable mobility package covers commuting to work by employees using their personal bikes (conventional or electric), carpooling (as driver or passenger), public transportation (excluding subscription fees) or shared mobility services. The latter category includes rental or self-service vehicles (bikes, mopeds, motorcycles, scooters, etc.) and car-sharing services.

New: As of January 1st, 2022, this scheme will also cover commuting to work made via motorized personal travel devices, such as electric scooters.

How can I set it up?

The sustainable mobility package can be introduced through a company-level agreement or, failing that, an industry-level agreement. In the absence of an agreement, you can decide to allocate it to your employees through a unilateral decision. An agreement or a decision must, among other things, determine the amount of the package.

What are the advantages?

As of January 1st, 2021, the sustainable mobility package that you grant to your employees is exempt from social contributions and the CSG-CRDS (Supplementary Social Security Contribution-Contribution for the Reimbursement of the Social Debt). The amount of the exemption may not exceed €500 per year per employee (compared to €400 in 2020). It is also exempt from income tax, here too, without exceeding €500, beginning with the income tax payable for 2020.

Warning: This ceiling includes, where applicable, the transport premium (without exceeding €200) paid to your employees. As a reminder, the premium covers fuel costs and the costs associated with powering electric vehicles and hybrid recharging.

What proof?

The payment of the package requires the employees to present some documents: a proof of payment or a certificate of honour, for each calendar year, in relation to the effective use of one or more of the means of transportation eligible for the sustainable mobility package.