Maintenance of 75% coverage of commuting costs

Employers who cover the public transport costs of their employees up to 75% (i.e. beyond the mandatory 50% coverage) will continue to be exempt from social security contributions and income tax on this coverage for the year 2026.

The latter may apply to:

• transit passes (only annual, monthly or weekly passes);
• public bicycle rental services.

Extension of the tax and social exemption for tips

In application since 2022, the exemption from tax and social charges on tips paid will remain applicable to 1^er January 2026.

The Finance Act for 2026 extends this measure until 2028.

It shall apply to:

• tips not imposed on customers and paid voluntarily to employees (in contact with customers) whose monthly remuneration is less than 1.6 Smic (€2,916.85 gross in 2026);
• tips voluntarily given to the employer and paid to staff in contact with customers.

This applies to commercial trades such as catering, hospitality or hairdressing.

The aim of this measure is to reduce the burden on the employer and to protect the purchasing power of employees, since tips are exempt:

• CSG and CRDS;
• social insurance contributions;
• contributions for family allowances;
• AT-MP contributions;
• the contribution of solidarity autonomy (CSA);
• the apprenticeship tax;
• of theAGS: titleContent ;
• of the contribution Fnal: titleContent ;
• contribution to social dialog;
• mobility payment;
• contribution to vocational training (CFPS);
• income tax for the employee.