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French employers are invited to facilitate cycling to work and have at their disposal several schemes aiming to financially encourage employees to use bikes to come to work.

Legal requirement: reimbursement of the costs of renting a bike

Under article L.3261-2 of the French Labour Code, employers have to reimburse their employees the costs of either the subscription to public transportation or the subscription to a bike renting service.

The reimbursement can range from 50% to 100% of the costs incurred by the employee. Such reimbursement is exempt from social charges and income tax (within the limit of the costs justified by the employee).

Company specific scheme: sustainable mobility pass (“forfait mobilités durables”)

Article L.3261-3-1 of the French Labour Code offers the possibility for employers to cover all or part of the costs incurred by employees if they use sustainable methods of transport to come to work.

Such scheme is optional and requires the employer to determine the terms and conditions of this “sustainable mobility pass” by company collective agreement or unilateral decision (after consultation with the social and economic committee).

The employer can decide to cover the costs of cycling to work in different ways:

  • A lump sum paid to all employees biking to work
  • An allowance linked to the number of kilometers cycled by the employee
  • A reimbursement (all or part) of the costs incurred by the employee when using a bike, e.g. renting, repairing, purchasing of a bike or accessories.

In 2023, the allowance paid to employees cycling to work can be exempted from social charges and income tax up to €700 and up to €800 if the sustainable mobility pass also includes the costs of using public transportation.

MGG Legal can assist you in implementing such sustainable mobility scheme in your company so that you can secure social security and tax exemptions and have a tailor-made scheme.