Fuel-cost €1,000 exemption now covers all 2026 payments

Employer payments for salarié fuel costs are exempt from cotisations sociales up to €1,000 per salarié per yearUrssaf for sums paid until 31 December 2026Service Public, including sums paid before October 2026Service Public. The previous wording limited the temporary ceiling to sums paid between 1 October and 31 December 2026Service Public; that lower time bound no longer appliesService Public, so sums paid earlier in 2026, previously outside the temporary wording, fall within the €1,000 ceiling.

For sums paid until 31 December 2026 the temporary ceiling replaces the ordinary amountsLegifrance: the decree raises the €300, €310, €600 and €900 figures themselves to €1,000. Prime carburant is ordinarily exempt up to €300 per year per salarié. Combined with the forfait mobilités durables (FMD), the FMD is exempt up to €600 per year per salarié including at most €300 of prime carburant. Combined FMD and mandatory transport-subscription reimbursement is exempt up to €900 per year, capped at the subscription reimbursement amount. Prime carburant cannot be combined with reimbursement of public-transport subscriptions or bike-rental subscriptions: where that cumulation exists, the carburant prime is not exempt. The mandatory 50 % reimbursement of public-transport subscriptions is separately exempt up to 75 % of the subscription cost without a ceiling for 2026.

Until 31 December 2026 the eligibility conditions for the carburant prime are also suspended. The prime can be paid even where the home or workplace is served by regular public transport or inside a mandatory mobility-plan area, even where personal-vehicle use is not made indispensable by particular working-time conditions, and even where the employer already contributes to the salarié's public-transport subscription. The same temporary regime covers refuelling and recharging costs for electric, rechargeable-hybrid and hydrogen vehicles. The €1,000 ceiling also covers the electric-vehicle supply prime (ordinarily €600), the FMD (ordinarily €600), the FMD plus subscription-reimbursement cumul (ordinarily €900), and the territorial-collectivity, intercommunal-body and France Travail travel-cost coverage (ordinarily €310).

The ordinary access rules otherwise continue to apply. Prime carburant goes only to salariés whose home or workplace is in a commune without regular public transport or employer service or outside an urban area of more than 100,000 inhabitants, whose hours make collective transport unusable, or who work across several sites without employer transport; it never goes to salariés with a permanently provided vehicle whose fuel the employer pays, salariés housed with no transport cost, or salariés transported free by the employer. Part-time salariés are included, with full treatment at more than 50 % of legal or contractual hours and pro rata below that threshold. The prime is optional, set by entreprise or inter-entreprise accord, by branch accord failing that, or by unilateral employer decision after consulting the comité social et économique (CSE) where one exists, with uniform terms for all salariés modulated only by home–work distance without excluding eligible staff, supporting documents collected from beneficiaries, and the amount shown on the payslip. Failure to set up the mandatory transport-subscription reimbursement exposes the employer to a €750 fine for a natural person and €3,750 for a legal entity. Legal basis is article L. 136-1-1, III, 4°, e) of the Code de la sécurité sociale and articles L. 3261-2, L. 3261-3 and L. 3261-3-1 of the Code du travail as set by Décret n° 2026-974 du 20 octobre 2026, applicable to contributions for activity periods from 1 October 2026 with the €1,000 amounts for sums paid until 31 December 2026Legifrance.