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In order to cope with the rise in fuel prices, the amended finance law for 2022 improves the social and tax regime of the three legal provisions allowing employers to bear part of their employees’ transport costs.


The aim is to encourage employers to go beyond their legal obligations to cover the travel costs between the usual residence and the workplace.

1. The threshold for exemption from the payment of public transport fares is increased :

The employer which bear the subscription charges for public transport or public bicycle hire services was until now exempt from tax and social security contributions up to 50% of the value of the subscription concerned.
For the years 2022 and 2023, the benefit of these exemptions will be up to 75% of the subscription.

2. The transport allowance is extended to all employees and is combined with the public transport subscription :

The conditions to be eligible for the transport allowance (e.g. being located in an area not served by public transport) are temporarily abolished.
This scheme is now open to all employees for travel between their usual residence and their place of work.
The law also authorises, for the years 2022 and 2023, the payment by the employer of both the transport allowance and the cost of public transport subscription.

3. Sustainable mobility package: increase of the exemption limits :

In the event that a sustainable mobility package is combined with the transport allowance, the tax and social exemption limit is set at 500 euros per year, including a maximum of 200 euros for fuel costs.
For the taxation of income in 2022 and 2023, the amending finance law raises the exemption limit to 700 euros per year (900 euros in the overseas territories), including a maximum of 400 euros per year (600 euros in the overseas territories) for fuel costs.
In the case of a combination of a sustainable mobility package and a subscription to a public transport or a public bicycle hire service, the overall tax and social security exemption limit was set at €600 per year.
This limit is now increased to €800 per year (a measure that is not limited to the years 2022 and 2023).

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