FranceEntreprendre Service Public
Transport allowance: fuel exemption split to €300, EV charging €600
Thermal fuel capped at 300 €/yr/employee, EV charging at 600 €; 1,000 € single ceiling for Oct–Dec 2026 payouts.
By Taxxa AI OyPublished 13 November 2026
Industry: Across industries
Payroll teams must apply new split ceilings to employer-paid home-to-work travel allowances: 300 € per year per employee for thermal-vehicle fuel (petrol or diesel)Service Public, 600 € per year per employee for charging electric, plug-in hybrid or hydrogen vehicles
Service Public, and 600 € per year per employee for the forfait mobilités durables (FMD)
Service Public. The page previously stated a single 600 € ceiling covering fuel and electric charging combined.
Service Public The FMD remains combinable with fuel-cost help within a 300 € fuel sub-limit, FMD combined with mandatory public-transport subscription cover still caps at 900 € (or the higher subscription-cover amount), and cover paid by a territorial collectivity, an EPCI or France Travail stays at 310 € for employees whose home is at least 30 km from work or for carpool drivers.
The award mechanics are unchanged: the allowance is optional and covers all or part of fuel or charging costs for travel between home and work. Terms are set by company or inter-company agreement, by branch agreement where there is no company agreement, or by unilateral employer decision after consulting the comité social et économique where one exists.
A temporary uplift overlays these ceilings: sums paid between 1 October and 31 December 2026 are exempt from social contributions and charges up to a single 1 000 € limitService Public, covering each of the listed allowances
Urssaf. The normal eligibility conditions for the fuel allowance are relaxed until 31 December 2026
Service Public — normally it cannot combine with the employer's mandatory public-transport subscription cover, and only employees forced to drive qualify (home or workplace in a commune unserved by public or employer transport, or hours incompatible with public transport). That relaxation is strictly limited to fuel costs; it does not extend to electric charging or the FMD.
Service Public
Legal basis is décrets n° 2026-973 and n° 2026-974 of 20 October 2026 under article L. 136-1-1 of the Code de la sécurité sociale, with Urssaf and BOSS guidance on the 2026 home-to-work transport measures.
Cap payroll fuel-allowance exemptions at 300 € per employee for 2026 and apply the 1,000 € single ceiling to October–December payouts.