Effective January 1, 2022, based on the same model as meal vouchers, employees can now benefit from the mobility voucher paid for by companies, allowing them to benefit from expenses related to their business trips. What are the conditions, the procedures and the benefits of the mobility voucher?
The mobility Voucher : Definition
The mobility voucher, introduced by the Mobility Orientation Law of December 24, 2019, is a device encouraging companies in their ecological transition.
Taking the form of a dematerialized and sustainable payment voucher, it is made available by the employer in order to finance expenses related to the employee’s professional travel.
Through this system, the employer can make the payment in two ways:
- Payment of the mobility voucher directly in the pay slip
- Hand-delivering the mobility voucher
This package is in addition to the mileage allowance for bicycles established in 2016 and can also be combined with the employer’s payment of 50% of public transport passes.
The mobility voucher allows employers to help their employees pay for their sustainable mobility expenses, as well as fuel costs and costs incurred for the supply of electric, rechargeable hybrid or hydrogen vehicles, not to mention scooters, monowheel, gyropods, skateboards, hoverboards, etc. .
According to the decree n°2020-541 of May 9, 2020, the employer has the possibility to give his employees the benefit of transportation costs between their home and their workplace, but what costs are we talking about?
The mobility voucher: which expenses are taken into account?
The use of the mobility voucher is limited to alternative mobility, i.e. ecological and environmentally friendly modes of transport and certain expenses only:
- Sale of bicycles and pedal cycles;
- Retail sale of equipment for cycles and pedal-assist cycles;
- Maintenance and repair of cycles and pedal-assist cycles;
- Sale of tickets allowing access to a secured parking for cycles;
- Insurance for cycles and pedal-assist cycles;
- Rental, for any duration, and self-service provision of cycles, pedal-assisted cycles, personal transport devices, mopeds and motorcycles;
- Sale of motorized personal transport devices;
- Carpooling services;
- Rental of self-service electric, rechargeable hybrid or hydrogen vehicles accessible on the public highway;
- Sale of public transport tickets;
- Retail sale of fuels;
- Sale of power or recharging for electric, plug-in hybrid or hydrogen vehicles.
How to benefit from the mobility voucher?
The implementation of the mobility voucher is not compulsory for the employer, but if the employer decides to grant the mobility voucher to one of his employees, he is obliged to make it available to all the employees of the company.
In order to benefit from the mobility voucher, the employee must present proof of payment or a certificate for the use of one or more means of transport entitling him or her to this funding.
In order for the scheme to be valid and active, it must mention the name of the issuer of the voucher and the employee, and its period of validity, set by the issuer, must extend over one year from the day it was issued.
It is possible for an employee to accumulate the offers of the sustainable mobility package, but the tax advantage cannot exceed 600 euros per year.
Although the implementation of the mobility voucher is optional, it is not disadvantageous. Let’s see In details what advantages it can bring to employees and companies.
The Mobility voucher: an advantage for all.
Mobility voucher : What are the advantages for companies?
The mobility voucher, a device set up to contribute to the ecological approach, offers many advantages to companies.
It is a flexible and sustainable mobility voucher with no administrative burden since it is issued by the company in dematerialized and prepaid form.
This mobility voucher gives rise to tax and social benefits for the employer and, above all, does not constitute a benefit in kind.
The payment by the employer of sustainable mobility expenses can enable him to benefit from an exemption from income tax, social security contributions and fees up to a limit of €500 per year and per employee (including a maximum of €200 for fuel costs).
When combined with the partial reimbursement of a public transport or self-service bicycle pass, the tax benefit of the mobility voucher increases to €600 per year and per employee.
In addition, the introduction of the mobility voucher enables companies to adopt and promote a CSR approach, since it encourages employees to use alternative forms of transport rather than the car.
The use of the mobility voucher will, in the long run, have a positive impact on the company, by guaranteeing a reduction in the number of delays, limiting the space needed for parking and boosting productivity and therefore the company’s sustainability.
Mobility voucher : What benefits for employees?
The mobility voucher, which is now paid by companies, offers real advantages to beneficiaries who can use the bonus paid to them for all means of transport: bicycles, carpooling, use of self-service transport (scooters, bicycles), rental vehicles, electric or hybrid vehicles… everything is allowed!
And what’s new is that from January 1, 2022, scooters and personal mobility devices (scooters, monowheels, gyropods, skateboards, hoverboards, etc.) will be eligible for the sustainable mobility package.
The employee’s expenses are made available on a mobile platform allowing him to consult his balance in real time. These expenses are not necessarily linked to a mode of transport, they can also be made for the cost of recharging vehicles for example.
That’s not all: the maximum amount granted to an individual can be up to 500 euros per year (including a maximum of 200 euros for fuel costs), not to mention that the sum is tax-free, a solution that benefits both employees and companies.
In addition, the mobility voucher complements the 50% reimbursement of the public transport pass.
Mobility Voucher : an ecological approach
The introduction of the mobility voucher encourages companies and their employees to use environmentally friendly alternative means of transport and thus to follow a sustainable approach.
It encourages employees to use environmentally friendly means of transport thanks to a prepaid and dematerialized payment method, which offers, in addition to an ecological approach, an efficient traceability.
As the car is the preferred mode of transportation for home-work trips, since almost 80% of employed people use it as a means of transportation regardless of the distance to be covered, it was time and necessary for all economic actors to adopt a new approach that is more ecological than the previous ones: the mobility voucher.
SNECI supports companies in their green mobility through the implementation of carbon audit, CSR audit, and acceleration of industrial performance through the improvement of processes within the green factory 4.0. If you wish to benefit from SNECI’s support, contact us!