One of the perks of being an employee in France is that your employer must help you with the cost of commuting – here’s how it works.
In France, private employers generally must reimburse at least 50 percent of the cost of public transport, while some employers also contribute to the cost of private transport.
Here’s how it works:
Public transportation
All employees in the private sector, including part-time workers and trainees, who take public transport to their place of work must have at least 50 percent of the costs reimbursed. This includes Metro, bus, train, tram or bike rental.
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However it’s important to note that only weekly, monthly or annual travel passes are reimbursed – employers do not have to reimburse day tickets, carnets, or pay-as-you-use cards such as the Paris Navigo Liberté.
The 50 percent reimbursement is the legal minimum, but some employers refund more.
How is it reimbursed?
You pay up front for your own travel pass, then send the details to your employers so they can refund half of the cost.
For example for Paris’ Navigo pass – you log into your personal account, and under the tab My Navigo, you click on mes contrats (my contracts), here you will find what type of subscription you have and click on mon attestation (receipt).
If you have a monthly pass, you’ll be able to select the specific months for which you need to provide proof. Same for the yearly subscription. Then you can just click on télécharger (download as PDF).
You then send this to your employer, and they reimburse you, usually adding it monthly to your salary.
In the event of a change in the conditions of reimbursement (deadline, supporting documents, etc.), your employer must notify you at least one month in advance.
The amount reimbursed for the subscription pass must be mentioned on your payslip. It could look something like this: “Forfait mensuel NAVIGO Toutes Zones” (again using the example for the Paris pass).
Income tax
The partial refund of the price of public transport tickets is exempt from your income taxes.
For the year 2026, if your employer decides to increase the reimbursement beyond 50 percent, the tax exemption applies up to a maximum of 75 percent of the cost of your public transport subscription plan.
Personal transport
If you’re not using public transportation to get to your job, your employer may fully or partially cover your commuting costs – although it is not mandatory.
If an employer does set up the reimbursement, it must benefit all employees under the same conditions.
This can be done as part of the forfait mobilités durables (sustainable mobility package) for an employee using an alternative mode of transport like carpooling, electric or hybrid vehicle, scooter, bicycle for example.
How is it reimbursed?
If your employer agrees on a reimbursement for personal transport there are some conditions – and this is not available to people who live or work in the greater Paris region of Île-de-France.
In this case, this rule applies to all employees, including part-time employees (covered in proportion to the number of hours worked) as well as interns.
For example, in a company where the weekly working time is 35 hours, for an employee working 15 hours per week, if the basic cost coverage is €300, it will be calculated as follows: (300 x 50 percent) x 15/17,5 = €128.57.
Travel costs are not reimbursed if an employee benefits from a vehicle provided by the employer with the cost of fuel or electrical power (company car); if the employee is housed in conditions excluding transport costs to get to work (official accommodation); or in the event the employer provides the employee with free transport to work.
This reimbursement, like a public transportation refund, must be included in your payslip.
Sustainability mobility package
An employer may pay a sustainable mobility package to employees who use a sustainable personal means of transport for their commute, like a personal bicycle, carpooling (electric and non-electric vehicles), scooter.
The maximum annual amount of the allowance shall be €600 for 2026.
Income tax
Refunds of transport costs are exempt from social security contributions and income tax up to €300 per year for a vehicle and €600 per year for an electric vehicle.
