Combining the Sustainable Mobility Allowance with Public Transit: Thresholds and Rules 2026

Your company already covers the Navigo pass or TER card for your teams. Good news: since September 2022, you can add the sustainable mobility allowance on top. The exemption threshold then rises to €900 per year per employee.

This guide keeps things simple: who qualifies, how much is at stake, and how to avoid mistakes.

How it works

Public transit subscriptions (Navigo, TER, bus) benefit from a mandatory 50% employer reimbursement. The FMD covers other eligible commuting methods: cycling, carpooling, scooters, electric vehicle car-sharing, and shared mobility devices.

These are two separate schemes. That’s precisely why an employee can receive both simultaneously — provided they actually use an FMD-eligible mode in addition to their transit pass.

The €900 threshold

The FMD alone is tax-exempt up to €600. When combined with a public transit subscription, this threshold rises to €900. This amount includes both the employer’s share of the transit pass AND the FMD. Beyond that, the excess is subject to social contributions and income tax.

Three concrete examples

Julie, Paris, Navigo:

Pass at €86.40/month → employer coverage: €518/year. FMD margin: €382 (900 - 518). Julie receives €382 tax-free for her cycling commute, on top of her Navigo. The equivalent of a partial 13th-month bonus, at zero cost to the company.

Marc, Lyon, TCL card:

Pass at €67/month → employer coverage: €402/year. Available FMD: €498. Marc uses it for his electric car-sharing subscription. He accesses multiple services from a single app, which simplifies his daily routine.

Sophie, rural area, bus at €40/month:

Coverage at 50%: €240/year. Available FMD: €660. This is the most generous scenario — employees living far from city centers benefit the most. Sophie uses the amount for purchasing and maintaining her electric-assist bicycle.

Conditions and procedures

Employee side: provide a self-certification or proof of use (invoice, carpooling registration), renewed annually. All contract types qualify (permanent, fixed-term, work-study, internship, temporary). Only civic service volunteers are excluded.

Employer side: the FMD must be established in the company (collective agreement, company agreement, or unilateral decision). No additional formality is needed to activate the combination. Supporting documents must be kept for at least three years in case of a URSSAF audit.

On the payslip, both lines must remain separate. Practical tip: set an alert at €850 to avoid exceeding the threshold at year-end.

Common mistakes

Mixing up the two schemes on the payslip. Forgetting to collect the annual certification. Failing to inform employees — if they don’t know they’re entitled, they won’t ask. Not tracking the running total and discovering the overshoot too late.

Simplify with the right tool

Solutions like BeeMyFlex digitize the entire process. The tool centralizes commute management for both HR teams and employees. Each declaration is linked to an actual day of office presence, and payroll exports are generated automatically within the exemption thresholds.

To compare the available solutions, check out our FMD management software comparison.

FAQ

Can the employer refuse?

The 50% transit coverage is a legal right. The FMD is optional — no FMD in place, no combination possible.

Vélib’ and shared two-wheelers?

A public rental network (like Vélib’) falls under the mandatory 50% coverage. Private on-demand rental services fall under the FMD.

Part-time employees?

Yes, same conditions as full-time, as long as working hours exceed 50% of the legal duration.

Beyond €900?

The excess is subject to social contributions and income tax.

Does the employee’s share count?

No. Only the employer’s share is included in the €900 calculation.