The Absolute Human Resources working group explains the terms of payment of the transport bonus, an interesting device in this period when purchasing power and the price of fuel are daily concerns.
Employees’ “home-work” travel expenses can be covered by their employers. This support is optional. So, employers can pay a transport bonus to their employees : to cover fuel costs (essence, diesel), as well as electric vehicle power costs, plug-in or hydrogen hybrids, exposed for their travel between their habitual residence and their place of work. This bonus must be allocated to all employees according to the same terms and conditions.. It is possible to adjust it according to the home/workplace distance without possible exclusions. (C.T. R3261-11). Employees housed without transport costs or employees benefiting from a vehicle made permanently available to them by the employer, or whose transportation is provided free of charge by the employer, cannot claim this bonus. Trainees are excluded from the system (BOSS). Concerning part-time or multi-employer employees, special rules for prorating support apply when their working time is less than half-time.
Precise conditions of attribution
Employees can claim the “transport” bonus if their home is located outside the urban transport perimeter and/or if their working hours do not allow them to use public transport.. The expenses concerned, fuel costs or power costs for electric vehicles, plug-in or hydrogen hybrids (within the limits of the exemptions from social security contributions mentioned below) do not have to be justified. However, the employee must prove that their home is located outside the urban transport perimeter and/or that the use of their personal vehicle is essential. In case of control, the employee’s registration certificate must also be presented. The bonus can be combined with the sustainable mobility package and mileage allowances within the exemption limits of each of the systems. On the other hand, the latter cannot be combined with the compulsory payment by the employer of the public transport subscription. Likewise, in the event of a specific flat-rate deduction for professional expenses, the transport premium must be reinstated in the contribution base excluding CSG/CRDS before applying this deduction.
Implementation modalities
The amount, the terms and conditions and criteria for awarding the transport bonus (inputs/outputs, suspension of contract…) must be provided for by a company agreement or by a sector agreement and failing that by unilateral decision of the employer after consultation of the social and economic committee, if there is one. The premium is exempt from all social charges (including CSG/CRDS) and income tax, within the limit of 200 euros for fuel costs and 500 euros for power costs for electric vehicles, plug-in or hydrogen hybrids. The limit of 500 euros is assessed by combining the transport bonus with the sustainable mobility package in the event that the employer also organizes the latter system. When the transport bonus is combined with mileage allowances, the exemption limit corresponds to the costs actually incurred by the employee. It must appear on employees' pay slips..
NEW SINCE JANUARY 1, 2022
The employer can pay for the transport premium via a dematerialized and prepaid payment solution, entitled “mobility voucher” and which works on the model of meal vouchers.
