Sustainable mobility package: everything you need to know

The sustainable mobility package is an innovative solution designed to encourage environmentally-friendly business travel. It is a package of benefits and incentives offered to employees by their employers in France. The package promotes sustainable modes of transport such as carpooling, public transport or electric vehicles to the workplace. Thanks to this approach, companies can actively contribute to reducing CO2 emissions and preserving the environment.

Who is eligible for the sustainable mobility package?

The sustainable mobility package applies to all employees in France, whether they are executives, white-collar or blue-collar workers. Its main aim is to encourage the use of environmentally-friendly means of transport for journeys between home and work. Employees who make regular journeys between home and work are therefore directly concerned by this package.

However, it is important to note that the introduction of the sustainable mobility package is optional for companies. This means that employers are not obliged to offer this package to their employees. Nevertheless, more and more companies are choosing to adopt it in response to the challenges of social and environmental responsibility, as well as employees' growing expectations in terms of sustainable development.

Which means of transport are concerned?

The sustainable mobility package encourages the use of environmentally-friendly means of transport for commuting. It covers the cost of the following means of transport:

1. Bicycles: The sustainable mobility package enables employees to use a bicycle for their home-to-work commute. This can include the use of a conventional bike, an electric bike or even a self-service bike.
2. Car-pooling: The sustainable mobility package also encourages car-pooling, which consists of sharing a vehicle with other people heading in the same direction. Employees can thus benefit from a financial allowance for carpooling-related expenses, such as gas or tolls.
3. Public transport: Employees can use public transport such as the bus, streetcar, metro or train for their home-to-work journeys. The sustainable mobility package can cover the cost of public transport passes, or reimburse part of the cost of transport.
4. Electric vehicles: The sustainable mobility package encourages the use of electric vehicles for business travel. Employees can benefit from an allowance to cover the cost of leasing or purchasing an electric vehicle, as well as recharging costs.

It is important to note that the means of transport covered by the sustainable mobility package may vary according to the policies implemented by each company. However, the main objective remains to promote environmentally-friendly modes of transport and reduce the carbon footprint of business travel.

How much will the sustainable mobility package cost in 2024?

The sustainable mobility package offers attractive amounts to employees while benefiting from tax exemptions and social security contributions. This package can be worth up to €800 per year per employee. However, it should be noted that this 800€ amount is applicable when combined with a public transport season ticket. If the employee does not have a public transport pass, the maximum amount covered by the sustainable mobility package is €700 per year. It is important to note that if an employer decides to allocate a sum in excess of 800€, the excess will be subject to taxation and social security contributions.

What are the tax and social impacts for companies?

Companies benefit from favorable tax and social impacts when they implement the sustainable mobility package. Here are the main impacts:

1. Exemption from tax and social security contributions: Sums paid under the sustainable mobility package, up to €800 per year per employee, are exempt from income tax and social security contributions. This represents a significant financial advantage for companies, as they are not required to pay additional social security contributions on these amounts.
2. Reduction in employer contributions: Companies can also benefit from a reduction in employer contributions on sums paid under the sustainable mobility package. This reduces the cost of implementing this incentive.
3. Enhanced corporate image: By adopting the sustainable mobility package, companies demonstrate their commitment to sustainable development and social responsibility. This can help improve their brand image and enhance their attractiveness to employees and business partners alike.

It is important to note that the tax and social impacts may vary according to the regulations in force and the specific features of each company. It is advisable to consult your accounting and legal departments for precise information on the tax and social benefits associated with the introduction of the sustainable mobility package.