What are the changes for the fuel premium until the end of 2026?

Faced with rising fuel prices, the fuel premium regime underwent changes in 2026.

The exemption ceiling, initially set at €300 per year and per employee, then €600, has just been set temporarily at €1,000 per year and per employee for premiums paid until 31 December 2026. Within this limit, the coverage is exempt from social contributions and contributions as well as income tax.

What is the fuel premium?

The employee may receive a fuel premium, or transport premium, from his employer, when he incurs expenses for his travel between his habitual residence and his place of work. The employer may cover all or part of these costs, but this premium is optional.

The award procedures and criteria shall be laid down:

• by a company or business-to-business agreement;
• or by a branch agreement, in the absence of a company agreement;
• or by a unilateral decision of the employer if there is no branch agreement (after consultation with Works council if there is one).

The conditions for granting the fuel premium

An easing of conditions was announced until December 31, 2026.

The premium can be paid even if the employee's home or workplace is served by public transport. Furthermore, from now on, and until 31 December 2026, an employee can benefit from it even if his employer already pays part of his transport subscription. Until now, the fuel premium could not be combined with the employer's compulsory assumption of public transport subscriptions.

The employee must nevertheless be in one of the following situations:

• live or work in an agglomeration of less than 100,000 inhabitants;
• have schedules incompatible with public transport;
• be able to travel at his own expense to several workplaces.

To learn more about the measures to help and support the rise in fuel prices, you can consult the page of the Ministry of Economy.