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“Sustainable mobility” package

Sustainable mobility package

Many of you have asked us about the “sustainable mobility” package.

Please be aware that the exemption limit has been raised to €600 per year instead of €500 when combined with the mandatory employer’s contribution to the cost of public transport passes.


As a reminder:

Any private or public employer located on French territory must pay at least half of the cost of season tickets purchased by its employees for travel between their usual residence and their place of work, using public transport (C. trav., art. L. 3261-2).

The “sustainable mobility” package allows the employer to cover all or part of the costs incurred by its employees traveling between their usual place of residence and their place of work using certain alternative modes of transportation (bicycle, electric bicycle, carpooling, electric car rental, etc.) (C. trav., art. L. 3261-3-1).

Since January 1st, 2021, the cost of the “sustainable mobility” package is exempt from income tax, contributions and CSG/CRDS up to €500 per year and per employee.

The “sustainable mobility” package can be combined with the employer’s mandatory coverage of the cost of public transport passes. But, until now, the benefit resulting from this combination was exempt from social security contributions and tax-free up to a limit of €500 per year and per employee (the same limit as that applicable to the “sustainable mobility” package alone) or, if higher, than the amount of the mandatory coverage of the cost of public transport passes.

Deeming this 500 € exemption limit too low, the legislator has raised it to 600 € since August 25th, 2021 (the day after the publication of the Climate Law in the official gazette).

How to set up this package?

The amount, the terms and the criteria for the allocation of the expenses are determined by :

  • Company or inter-company agreement or, failing that, a branch agreement;
  • In case of no agreement, by unilateral decision, after consultation with the CSE if it exists.
All employees meeting the requirements, should benefit from the “sustainable mobility” package, according to the same terms and conditions.

If you have any question, you can of course contact us!

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