Law 2019-1428 of December 24, 2019, known as the "Mobility Orientation Law", created a mobility voucher to cover employees' personal transport costs between their usual place of residence and their place of work, under certain conditions.
The mobility card came into force on January1, 2022.
This is a specific, dematerialized, prepaid payment solution, issued by a specialized company that transfers the vouchers to the employer in return for payment of their settlement value (and, where applicable, a commission).
The mobility voucher is therefore an easy-to-use payment solution, integrating the sustainable mobility package or employer assistance for fuel costs and for the supply of electric, rechargeable hybrid or hydrogen vehicles:
the Mobilités Durables package enables employers to pay for their employees' commuting costs using alternatives to the private car. This payment is exempt from social security contributions and income tax up to 600€/year/employee, if it is combined with the partial reimbursement of a public transport or self-service bicycle pass.The goods or services linked to employee travel that can be paid for with the mobility voucher are as follows:
- sale of cycles and pedal-assist cycles ;
- retail sale of cycle equipment and pedal-assist cycles ;
- maintenance and repair of cycles and pedal-assist cycles ;
- sale of tickets for secure cycle parking ;
- insurance for cycles and pedal-assist cycles ;
- rental, for any length of time, and self-service provision of cycles, pedal-assist cycles, personal mobility devices, mopeds and motorcycles;
- sale of motorized personal mobility devices ;
- carpooling services ;
- self-service rental of electric, plug-in hybrid and hydrogen vehicles on public roads;
- sale of public transport tickets ;
- retail sale of fuels ;
- sales of power supplies and recharging systems for electric, plug-in hybrid and hydrogen vehicles.
The mobility voucher must bear the employee's name and the issuer of the voucher.
The period of validity, which is set by the issuer, must extend to at least the last day of the calendar year in which it was issued.
