Reimbursement of travel expenses for a private sector employee

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (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 take public transport to their place of work are obligatorily reimbursed in part.

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 case

Pick-up is 50% of the price 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 per 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 sworn certificate 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 (deadline, supporting documents, etc.), the employer must notify the employee at least 1 month in advance.

Yes, the amount of payment for subscription tickets 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 2025, if the employer decides to increase the volume of care beyond 50%, the tax exemption shall apply at most until 75% the cost of the subscription ticket. This provision remains applicable on a transitional basis for periods of employment à from 1er January 2026.

Personal transport

The employer may fully or partially cover 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 the employee using an alternative mode of transport (carpooling, electric or hybrid vehicle, scooter, bicycle, for example).

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General case

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 his 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 workers 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 electrical power (company car)
  • The employee is housed in conditions excluding transport costs to get to work (official accommodation)
  • The employer provides the employee with free transport to work.

Alternative modes of transport

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

The sustainable mobility package is an allowance paid to an employee who goes to his workplace 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 motor vehicle (electric vehicle, plug-in hybrid or hydrogen).

The maximum annual amount of the allowance shall be €600 for 2025.

Please note

This provision remains applicable on a transitional basis for periods of employment 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 unions in the company
  • Either by a decision of the employer after consultation with the Social and Economic Committee (ESC)

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 (deadline, 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.

Please note

This provision remains applicable on a transitional basis for periods of employment à from 1er January 2026.

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