Employer's contribution
The employer must cover part of the price of subscription tickets taken out by its employees for the entire journey between their usual residence and their place of work carried out using public transport services, even if several subscriptions are necessary. when completing this journey(train + bus for example).
This also applies to public bicycle rental services.
- Private sector: the compulsory minimum level of coverage is 50% of the cost of employees’ public transport season tickets (public transport, public bicycle hire services, etc.).
- Public sector: Since September 2023, public-sector employers have covered at least 75% of the cost of public transport tickets. This reimbursement method is unified throughout the country and is limited to an annual amount of €1,156.38, or €96.36 per month per employee.
What does the law say?
Article 20 of Law 2008-1330 of December 17, 2008 and Decree 2008-1501 of December 30, 2008 require employers to contribute to the costs incurred by their employees in getting to their place of work by paying for public transport.
Decree no. 2023-812 of August 21, 2023 raises to 75% the rate of partial reimbursement of the cost of season tickets for journeys made from 09/01/2023 by public-sector employees between their usual place of residence and their place of work (instead of 50% previously).
Pursuant to the circular of March 22, 2011, the public employer’s mandatory contribution to the purchase of subscriptions is :
- Exempt from income tax for the agent,
- Excluded from the employer’s social security contributions*.
For whom?
All employees are covered, including temporary workers, apprentices and part-time workers.
Which subscriptions?
Subscriptions must be for a specific person and offer an unlimited number of journeys.
Passes that meet these criteria are annual and monthly: Pass Intégral Mensuel or Annuel, Pass Intégral Permanent and all monthly or annual passes for the Metropolitan area’s local service networks.
How can you benefit?
In order for the employer to proceed with the reimbursement, the employee must provide :
- Proof of tickets used during the previous month (original or photocopy of invoice / receipt / proof of purchase).
- A photocopy of your transport card
Exemption
Since August 2022, the threshold for exemption from the payment of transport costs has been legally raised to 75% of the cost of a public transport season ticket.
This 25% increase in the exemption thresholds concerns the years 2022 and 2023, and does not change the mandatory threshold for coverage, which remains at 50% of the cost of public transport season tickets for private-sector employees.
Existing systems
- Reimbursement for public transport: mandatory reimbursement of up to 50% of season ticket costs, tax-exempt up to 75%.
- Transport bonus : possibility of financing recharge and fuel costs
- Sustainable mobility package : possibility of financing the cost of using alternatives to the private car and car-pooling.