The Sustainable Mobility Package is a measure introduced by the State thanks to the Mobility Orientation Law (LOM) of 24 December 2019, which allows partial or total coverage by the employer of the travel costs of its employees between their home and their place of work.
The allowance granted by the Sustainable Mobility Package is totally tax-free for the employee and exempt from social security contributions for the employer, which allows companies to help their employees while being tax-neutral on the amount granted.
Which modes of transport can be eligible for the Sustainable Mobility Package (SMP)?
The modes of transport eligible for the DMF are numerous and allow private sector companies to take charge of a large number of means of locomotion.
The modes of transport are as follows:
- Public transport other than that covered by the 50% subscription fee
- Car-sharing services for low-emission motor vehicles (hybrid, electric or rechargeable vehicles or hydrogen).
- Scooters, electric scooters and bicycles, electric or not, for hire
- The employee's personal bicycle (electric or mechanical)
Trip Keeper allows you to manage these procedures. Save your employees from having to advance expenses and your managers from having to process expense reports.
So that they can pay for their journeys to and from work. This solution allows you to easily deploy FDM in your company. It is an interesting tool from an environmental, social (especially for young people) and fiscal point of view.
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Examples of how your employees can use the DMF
Nathalie, Carpooling passenger to work
? Signature on honour of his certificate
? Must send proofs
to his employer
?500 from the DMF
Jérômegoes to work with a bicycle rented for 40?/month
? Signature on honour of his certificate
? Must send proofs
to his employer
? Granting of the GDF for the sum of 40×6= 240? in 2021 and 500? in 2022 until the end of the term
Sarah, has a personal scooter which she uses to get to her workplace
? Signature on honour of the certificate
? Must send proofs
to his employer
?500 from the DMF
The benefits of the Sustainable Mobility Package for fleet managers
One of the main advantages of the Sustainable Mobility Package is its financial incentive aspect as it allows tax exemption for charges and social contributions when the amount allocated to each employee does not exceed ?500 per year for many uses. In addition, the sustainable mobility package allows companies to track employee expenses, which makes it possible at the end of the year to control the expenses incurred by the employee.
However, apart from the economic aspect, the Sustainable Mobility Package enables the introduction of a strong CSR policy because it shows that the company is part of a responsible environmental dynamic, concerned about the ecological impact that its employees may have during their various journeys.
The forms that the Sustainable Mobility Package can take
The Sustainable Mobility Package can be represented in many ways, for example through mobility vouchers. The advantage of these mobility vouchers is that employees can use their balance for many purposes such as car-sharing, car-pooling or even fuel costs for their company car.
For example, the Ticket Mobility solution aims to pay for fuel costs within an allocated budget (e.g. 200 ? per year) for thermal or electric vehicles, but also for travel between home and work.
