Mobility payment

Verified 01 July 2026 - Entreprendre Service Public / (Prime Minister)

The mobility payment is a employer contribution, paid by all companies which employ at least 11 employees. The mobility payment is used to finance public transport and is recovered by the Urssaf. A regional mobility payment can also be implemented at the regional level (outside Île-de-France), since 2025.

The mobility payment is due by any company that employs at least 11 employees in Île-de-France or in a municipality or urban community that has established this payment (municipality of more than 10,000 inhabitants).

When the company has several establishments, a distinction must be made 2 situations :

  • The establishments are located in the same disbursement area
  • The establishments are located in different disbursement areas.
Establishments in the same area

The company that has several establishments in the same disbursement area shall be subject to the mobility payment if the total number of staff reaches 11 employees, taking into account all these establishments.

Example :

A company employs 8 employees in its main establishment and 5 employees in a secondary establishment. The 2 establishments are located in the same area (ex: Paris). The total number of employees is therefore more than 11. The company is subject to the mobility payment in this area.

Establishments in different areas

The company that has established establishments in different disbursement areas is subject to the mobility payment only in the areas where it employs 11 employees and more.

Employees are considered to be assigned to their establishment when they are registered in the single register of staff of the establishment.

Example :

A company employs 16 employees in its main establishment in Paris, 13 in Montpellier and 4 in Le Havre. The number of staff is assessed area by area and not at the national level. The company is subject to the mobility payment in Paris (16 employees) and Montpellier (13 employees). On the other hand, it is not liable for the contribution in respect of employees employed in Le Havre (4 employees).

General

The mobility payment is calculated as a percentage of the remuneration subject to social contributions paid by the company to employees.

The formula for calculating the mobility payment is therefore as follows: All remuneration paid to employees x Rate of the mobility payment.

Employees counted as employees

THEannual salaried staff of the company corresponds to the average number of persons employed in each month of the previous calendar year. Thus, the headcount for the 2026 mobility payment must be made on the average monthly headcount employed in 2025.

Please note

The months in which no employee is employed are not not taken into account to establish this average.

The company's headcount is calculated by making a count from certain categories of employees. These persons are counted according to the number of days they were employed in thecalendar year.

Tableau - Categories of employees accounted for and methods of accounting

Categories

Method of counting

Employees in CDI: titleContent full-time, whether present or absent due to illness or leave

The following employees are counted as 1 unit each:

  • Employees who worked the entire month (151.67 hours)
  • Employees in a day package, regardless of the duration of their package
  • Employees whose employment contract is suspended (e.g. maternity, adoption or parental education leave)

Home workers

Employees who worked the entire month (151.67 hours) are counted as 1 unit each

Employees in CDD: titleContent

  • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
  • Part-time employees are counted in proportion to their working time
  • Employees who replace an absent employee are not taken into account in the calculation of the average headcount

Intermittent employees

  • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
  • Part-time employees are counted in proportion to their working time

Employees made available by an outside company and present for at least 1 year, employees of a temporary employment contract (temporary workers)

  • Employees who worked the entire month (151.67 hours) are counted as 1 unit each
  • Part-time employees are counted in proportion to their working time
  • Employees who replace an absent employee are not taken into account in the calculation of the average headcount

Part-time employees, regardless of the nature of their employment contract

Each employee is taken into account at pro rata of his working time (total sum of the hours entered in the employment contract / legal or contractual duration of work)

Please note

However, some people are not not counted in headcount of the company (e.g. work-study programs, trainees, corporate officers, CDD employees replacing absent employees...).)

Since 1er in january 2020, the upward crossing of the threshold of 11 employees only takes effect if this threshold is reached or exceeded for 5 consecutive calendar years. It is only then that the company is actually subject to the mobility payment.

For example, if an employer has found in early 2023 that it has reached or exceeded 11 employees (in respect of its 2022 workforce) in a mobility payment area, the threshold crossing will only take effect if it is maintained for 5 consecutive calendar years (from 2023 to 2027 inclusive), i.e. from 1er January 2028.

On the other hand, when a company falls below the 11 employees, the meters are reset.

Know the current mobility payment rate

The Urssaf offers a tool to find out the applicable mobility payment rate, by entering the postal code of your establishment.

Know your mobility payment rate (simulator)

In addition, a change in the rate comes into effect on 1er January or 1er July of each year. The Urssaf shall inform the companies of interest rate developments at least 1 month in advance.

One additional mobility payment may also be set up by certain joint transport unions. Its rate cannot exceed 0.50%.

A regional and rural mobility payment (RMRP) can be created at regional level, since 2025, within the limit of a rate corresponding to 0.15% salaries.

Please note

The Île-de-France region is not concerned.

This new contribution is in addition to any payments already due: mobility payment and additional mobility payment.

It is paid by the employer on the same terms.

Several regions have decided to introduce the regional and rural mobility payment:

Since 1er July 2025 :

  • The region PACA, on the its entire territory : at the rate of 0.15% initially, then at the rate of 0.08% since 1er January 2026.

Since 1er November 2025 :

  • The region Occitania, on a part of its territory : at the rate of 0.15%.
    For a list of municipalities affected by VMRR in the Occitanie region, consult this page.

Since 1er January 2026 :

  • The region Burgundy-Franche Comté, throughout its territory : at the rate of 0.15%
  • The region Bretagne, throughout its territory : at the rates of 0.15% and 0.08%, for certain communities of municipalities
  • The region Center-Val de Loire, throughout its territory : at the rate of 0.15%
  • The region Nouvelle-Aquitaine, on a part of its territory : at the rate of 0.15%.

FYI  

To know the rate applicable MRVs for each municipality, Urssaf suggests a reference table.

The regional and rural mobility payment shall be payable by any company which employs at least 11 employees in the jurisdiction of the region which established it.

The The staffing of all company establishments in the region where this VMRR is established shall be taken into account.

FYI  

Employees who work outside an establishment for more than 3 consecutive months are still taken into account in the region where the establishment of the company that declares them in its single register of staff.

Temporary employees are attached to the establishment of the temporary company of work which registers them in its single register of staff, irrespective of their place of mission. They are taken into account in the calculation of the headcount if they accumulate at least 3 months of contract in the calendar year. 

The mobility payment must be declared via the registered company declaration (DSN) like all contributions and social security contributions.

It's a statement online obligatory which transmits information on employees to social protection bodies (Urssaf: titleContentFrance, Travail (formerly Job center), CPAM: titleContent). It is carried out every month, from the payroll software.

Registered company declaration (DSN)

FAQ