The payment by the employer of the transport costs of employees from home to work is exempt up to the annual limit of 500 euros. The limit also takes into account the sustainable mobility package.
As of January 2021, the payment by the employer of the transport costs of employees from home to work is exempt up to the annual limit of 500 euros (against 400 euros previously). This exemption limit concerns fuel costs (capped at 200 euros), fuel costs for electric, plug-in hybrid or hydrogen vehicles.
The limit also takes into account the so-called Sustainable Mobility package. The sustainable mobility package was introduced in May 2020 to encourage the use of modes of travel other than private cars. It includes the costs of carpooling (driver or passenger), public transport, bicycles and electric bikes.
Scooters too
For fans of electric scooters and other EDPMs (personal motorized travel vehicles), it should be noted that only self-service rental costs can be covered in the Sustainable Mobility package. It is only in 2022 that the fixed price will take into account the equipment belonging to the employee.
The maximum amount exempt from income tax and social contributions is thus capped at 500 euros per year and per employee. This ceiling applies to the total personal transport costs borne by the employer, including, where applicable, the compulsory 50% contribution to public transport subscription costs.
Finance law for 2021, 2020-1721 of December 29, 2020
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