Home-to-Work Travel Allowance — Tax and Social Contribution Benefits
This scheme is not a grant paid to the company: it describes the employer’s obligations and options for covering costs, and their social and tax treatment. It covers public transport and public bike-hire season tickets, as well as certain personal mobility costs.
Travel costs weigh on employees’ budgets and can make recruitment harder, particularly when working hours or location make journeys expensive. Employers must cover part of public transport season tickets and can add schemes for individual mobility. For a company, the key is to set up a consistent policy while applying the payroll rules and exemptions correctly.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
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Who can apply
Employers in all sectors and of all sizes, and employees using means of transport that meet the legal conditions. Part-time employees can benefit from a proportional calculation when their working time is less than half the legal or contractual working time.
Eligibility conditions
Compulsory coverage concerns eligible season tickets and requires the supporting documents to be provided or shown. Personal vehicle costs are not automatically reimbursable: their coverage depends on the conditions of the French Labour Code, an agreement or an employer decision. Combinations and exemptions vary by scheme and must be set up in payroll.
What the scheme covers
Public transport season tickets, public bike-hire services, a transport bonus in certain situations, the sustainable mobility allowance for cycling, car-sharing and other shared mobility. The company can also formalise a mobility policy and keep the supporting documents needed to check the exemptions.
Amount and funding terms
Employers must reimburse at least 50% of the cost of public transport or public bike-hire season tickets used for commuting. In 2026, additional voluntary coverage can, under conditions, benefit from exemptions up to 75% of the season ticket price. For personal costs, the sustainable mobility allowance (forfait mobilités durables) and the coverage of certain fuel/electric charging costs follow separate conditions and caps: they should not be confused with a regional bonus.
How to apply
First identify the scheme concerned for each employee. Define the accepted supporting documents, the reimbursement frequency and the treatment on the payslip. For optional schemes, formalise consistent criteria for eligible employees. Check the rules in force on the ministry’s page updated on 2 March 2026: https://travail-emploi.gouv.fr/la-prise-en-charge-des-frais-de-transport-par-lemployeur
Timeline
National rules applicable in 2026; the tax and social parameters can change with finance acts. The ministry’s page was updated on 2 March 2026.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Maximum amount
- €900
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What share of the season ticket must the employer reimburse?
At least 50% of the cost of an eligible public transport or public bike-hire season ticket.
Is the transport bonus compulsory?
Not in every case. Coverage of public transport season tickets is compulsory; aid for personal transport costs is subject to specific conditions.
Is the regime the same for all forms of mobility?
No. The rules and caps differ between season tickets, the transport bonus and the sustainable mobility allowance.
Official source
No official URL is available in our data for this grant.
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