Reimbursement of home-to-work transportation costs of a private sector employee

Verified 28 October 2026 - Public Service / (Prime Minister)

Transportation costs are expenses incurred by the employee to get to the workplace. These expenses can be reimbursed by the employer and exempt from contributions within certain limits and under certain conditions. The rules vary depending on whether the employee uses a public transport service or a personal means of transport. Here is the information you need to know.

Public transport

All employees in the private sector, including part-time workers and trainees, who use public transport to get to their place of work are obliged to receive partial reimbursement of these costs.

These are public transport services such as:

  • Metro
  • Bus
  • Tram
  • Train
  • Bike rental.

Tickets purchased individually are not refundable.

Only subscription cards are supported by the employer. They can be annual, monthly or weekly.

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General scenario

Pick-up is up to 50% of the rate of 2e ranked on the basis of the shortest route.

Please note

In the event of the employee's absence, 50% of the cost is normally covered for days not worked, provided that the ticket has been used at least once in the month. If the ticket has not been used during the month, there is no pick-up.

Part-time employees working less than half-time

Part-time employees working less than half-time are covered in proportion to the number of hours worked compared to half-time.

Example :

In a company where the weekly working time is 35 hours, for an employee working 15 hours a week, the assumption of a subscription to €73 will be calculated as follows: (73 x 50%) x 15/17.5 = €31.29.

Please note

In the event of the employee's absence, 50% of the cost is normally covered for days not worked, provided that the ticket has been used at least once in the month. If the ticket has not been used during the month, there is no pick-up.

Reimbursement by the employer is made monthly (including annual subscriptions) at the latest at the end of the month following the purchase of the ticket.

The employee must present proof (delivery or presentation of the title).

A certificate of honor is sufficient if the subscription to a public bicycle rental service does not mention the identity of the employee or if the employee is temporary.

A collective agreement may provide for different methods of proof or reimbursement.

Please note

In the event of a change in the conditions of reimbursement (time limit, supporting documents, etc.), the employer must notify the employee at least 1 month in advance.

Yes, the amount of the subscription voucher support must be mentioned on the payslip.

Yes, partial refunds of the price of public transport tickets are exempt from income tax.

Please note

For the year 2026, if the employer decides to increase the volume of care beyond 50%, the tax exemption shall apply up to 75% the cost of the subscription ticket.

Personal transport

The employer may pay all or part of the costs of the employee who uses a personal means of transport to get to work.

This support is not mandatory.

If the employer sets it up, it must benefit all employees and under the same conditions.

The care can be done as part of the sustainable mobility package for employees using an alternative mode of transport (e.g. carpooling, electric or hybrid vehicles, scooters, bicycles).

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General scenario

Personal transport costs can only be covered if they are covered by a collective agreement or a decision of the employer.

In this case, personal transport costs can be reimbursed under the following conditions:

  • Either the employee's habitual residence or place of work are located outside the Île-de-France region and an area served by urban transport
  • Either the use of a personal vehicle of the employee is essential because of his working hours.

All employees are concerned, including part-time employees and trainees.

Part-time employees working less than half-time are covered in proportion to the number of hours worked compared to half-time.

Example :

In a company where the weekly working time is 35 hours, for an employee working 15 hours per week, if the basic cost coverage is €300, it shall be calculated as follows: (300 x 50 %) x 15/17,5 = €128.57.

Treatment is not provided for in the following cases:

  • The employee benefits from a vehicle permanently provided by the employer with the cost of fuel or power supply (company car)
  • The employee is housed in conditions excluding transport costs to get to work (official housing)
  • The employer provides the employee with free transport from home to work.

Alternative modes of transport

The employer may pay a sustainable mobility package to the employee who uses a sustainable personal means of transport for his commute.

The sustainable mobility package is an allowance paid to an employee who goes to his place of work by one of the following means:

  • Personal bicycle (mechanical or electrically assisted)
  • Carpooling (driver or passenger)
  • Personal means of transport for hire or self-service (bike sharing, scooter, scooter)
  • Car sharing with a non-thermal motorized vehicle (electric vehicle, plug-in hybrid or hydrogen).

The allowance shall not exceed an annual amount of €600 for 2026.

Please note

This provision remains applicable for periods of employment involved à from 1er January 2026.

The conditions of the coverage and reimbursement are determined:

  • Either by a collective agreement between the employer and representatives of representative trade union organizations in the company
  • Either by a decision of the employer after consultation with the social and economic committee (CSE)

The employee must provide the documents requested by the employer justifying the conditions of the coverage.

Please note

In the event of a change in the conditions of reimbursement (time limit, supporting documents, etc.), the employer must notify the employee at least 1 month in advance.

The amount of the transport costs must be mentioned on the pay slip.

Refunds of transport costs are exempt from social security contributions and income tax up to €300 per year for a thermal vehicle and €600 per year for an electric, plug-in hybrid or hydrogen vehicle.

This provision remains applicable for periods of employment involved à from 1er January 2026.

Please note

The exemption ceiling is temporarily increased. Amounts paid between 1er October and December 31, 2026 by the employer are exempt up to €1,000.

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