Coverage of vehicle fuel and power costs (fuel premium)

Verified 12 June 2026 - Entreprendre Service Public / (Prime Minister)

The employer may cover all or part of the fuel costs of a vehicle and the costs of powering an electric, plug-in hybrid or hydrogen vehicle incurred by its employees. This support is not mandatory. It takes the form of a fuel premium. When it is put in place, it can be exempt from social security contributions. The fuel premium may be paid through titles-mobility.

A factsheet on the coverage of employees' personal transport costs during their commutes via an alternative means of transport (sustainable mobility package) is available here. A factsheet on the mandatory coverage of public transport costs for employees is available here.

Employees concerned

Until the end of 2024, the employer may pay a fuel premium to its employees in CDI: titleContent, CDD: titleContent, part-time, temporary, apprentice or trainee.

This premium may apply to all types of vehicles: thermal, electric, plug-in hybrid or hydrogen.

From 2025, the fuel premium may only benefit employees in at least one of the following situations :

  • Employees whose habitual residence or place of work:
  • Employees for whom the use of a personal vehicle is made essential by particular working hours conditions that do not allow the use of a collective mode of transport (for example, certain night workers)
  • Employees who work in several workplaces within the same company that does not transport employees (between these different locations and between these locations and the residence of employees).

The fuel premium cannot benefit employees in the following situations :

  • Employees benefiting from a vehicle permanently provided by the employer, and whose employer pays for the expenses of fuel or electrical power
  • Employees accommodated in such conditions that they pay no transport costs to get to work
  • Employees whose transport is provided free of charge by the employer.

Part-time employees

When set up, the fuel premium must also benefit part-time employees.

For part-time employees, the coverage depends on the length of their work:

  • If the duration is greater than 50% of the legal duration of weekly or conventional work, must apply as for a full-time employee.
  • If the duration is less than 50% of the legal duration of the weekly or conventional work, the employer's support must be proportional to the number of hours worked in relation to half of full-time working hours.

Example :

In a company where full-time work is 35 hours, an employee works 7 hours a week.

He works 20% full-time working time (7 hours), i.e 40% hours worked versus half (here, 17.5 hours) of full-time working hours.

The employee must therefore benefit from 40% the amount of the fuel premium that he would have received had he been full-time.

Implementation

The fuel premium is not required. She has no maximum or minimum amount.

It can be set up by company agreement or by inter-company agreement. In the absence of a company or inter-company agreement, it may be set up by branch agreement. The agreement may also include the implementation of a sustainable mobility package.

In the absence of a collective agreement, it may be implemented by unilateral decision of the employer, after consultation with the social and economic committee (CSE), if it exists.

It can take the form of titles-mobility.

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Collective agreement

The company or branch agreement defines the amount, the terms and conditions and the award criteria the employer's assumption of the fuel premium for its employees.

The rules for granting the premium shall be laid down freely by the employer.

In case of change in modalities reimbursement of expenses, the employer must notify employees at least 1 month before the date fixed for the change.

If implemented, the employer must:

  • to benefit according to the same terms for all employees company
  • and according to the distance between home and workplace .

Thus, according to the modulation of this coverage according to the distance separating the home from the workplace must not lead the employer to exclude from the benefit of the premium employees eligible for the scheme.

The employer must have at his disposal the elements justifying this support, collected from the beneficiary employees.

Warning  

In the absence of an equivalent arrangement, the employer risks a penalty. This is a fine of €750 (natural person) or €3,750 (legal person).

Lack of collective agreement

The employer itself defines the amount, the terms and conditions and the award criteria the reimbursement of travel costs by the fuel premium. He must consult the social and economic committee (CSE).

The rules for granting the premium shall be laid down freely by the parties to the company agreement.

In case of change in modalities reimbursement of expenses, the employer must notify employees at least 1 month before the date fixed for the change.

If implemented, the employer must:

  • to benefit according to the same terms for all employees company
  • and according to the distance between home and workplace .

Thus, according to the modulation of this coverage according to the distance separating the home from the workplace must not lead the employer to exclude from the benefit of the premium employees eligible for the scheme.

The employer must have at his disposal the elements justifying this support, collected from the beneficiary employees.

Warning  

In the absence of an equivalent arrangement, the employer risks a penalty. This is a fine of €750 (natural person) or €3,750 (legal person).

Formality

The amount of the transport costs must be mentioned on the pay slip.

Principle

Mobility vouchers are a payment solution dematerialized and prepaid.

Mobility vouchers are issued by a specialist business who transfers them to the employer in return for payment. This corresponds to the value of the securities, to which a commission may be added.

Example :

A specialist business issuing mobility vouchers shall take a commission of 1% on the issue of such securities.

The employer wishing to obtain €200 mobility vouchers for its employees pay €202 to the specialized business, either €200 + €2 of commission.

The fuel premium and the sustainable mobility package may be paid to employees through titles-mobility. It's not an obligation : these payments can be made by other means to employees (e.g. by payment at the time of payroll).

The title-mobility shall include the following:

  • Name and address of the issuing company of the mobility voucher
  • Name of employee.

Use of the mobility voucher

Mobility vouchers may be used for certain payments related to the transport costs of the holder of such vouchers.

Warning  

Mobility vouchers can be used only from approved companies by the State. The employee holding the securities must ensure that the company with which he wishes to use his securities is approved.

Mobility vouchers may be used to pay for the following :

  • Purchase of cycles (bicycles) and pedal-assisted cycles (electric bicycles)
  • Purchase of equipment for cycles and cycles with assisted pedaling
  • Maintenance and repair of pedal assisted cycles and cycles
  • Purchase of tickets allowing access to secure parking for cycles
  • Insurance for cycles and cycles with assisted pedaling
  • Rental, whatever the duration, and self-service provision of cycles, pedal-assisted cycles, personal mobility devices, mopeds and motorcycles
  • Purchase of motorized personal mobility equipment (e.g. electric scooters and scooters, gyropods, mono-wheels, hoverboards, etc.)
  • Ridesharing Services
  • Rental of electric vehicles, plug-in hybrids or hydrogen in self-service and accessible on the public highway
  • Purchase of public transit tickets
  • Purchase of fuel
  • Power supply or charging for electric, plug-in hybrid or hydrogen vehicles.

At any time and free of charge, the holder of a mobility permit may view the balance of your personal mobility voucher account via a smartphone, computer or other connected equipment, on the website or application of the issuer of the mobility voucher.

If part of the balance is to be used within less than one month, this is indicated to him.

Please note

In the event of a judicial safeguard, recovery or liquidation of the issuer of the mobility vouchers, employees holding unused but still valid and exchangeable vouchers may be reimbursed immediately for the amount of the mobility vouchers they hold.

Period of validity

Mobility vouchers have a validity date corresponding, at the earliest, to the last day of the calendar year in which they were issued. For example, a mobility voucher issued on February 12, 2025 is at least valid until December 31, 2025.

Mobility vouchers are definitely out of date when unused at the end of 2e month after expiration their period of use.

Example :

Mobility vouchers expiring on 15 June 2025 will expire definitively on 1 Juneer September 2025.

The fuel premium is exempt from social security contributions in the limit from €300 per year and per employee.

In case of accumulation of the fuel premium with the sustainable mobility package, the latter is exempt from social security contributions within the limit of €600 per year and per employee, including at most €300 fuel premium.

FYI  

In case of cumulation with the payment of their public transport or bicycle rental ticket, fuel premium is not, however, exempt social security contributions.

Example :

An employee benefits from the coverage of 50% the amount of its public transport subscription for €710 and the sustainable mobility package up to €330, of which €50 fuel premium.

He shall be exempt from social security contributions up to €900.

Support for sound public transport subscription (€710) is fully exempt from social security contributions.

The sustainable mobility package is exempt from social security contributions up to €190 (for €900 - €710 = €190).

The employer will have to pay social contributions on the entire fuel premium (either €50), since the latter is not exempt from social security contributions because of the combination with the reimbursement of the employee's public transport costs.

It will also pay social security contributions on €90 (€330 - €190 - €50 = €90) the sustainable mobility package (excluding fuel premium), which are not exempt.

For the employee who benefits, the sustainable mobility package and the fuel premium can also be exempt from income tax.

In 2025, the sustainable mobility package is exempt from income tax within the following limits:

  • Either €600 per year and per employee, of which a maximum of €300 for the fuel premium
  • Either €900 per year and per beneficiary in total, for employees also benefiting from payment of their public transport or bicycle rental ticket. This amount is applied to all refunds granted to the employee under the sustainable mobility package and his transport subscription. However, fuel costs are not exempt from tax in this situation.

The fuel premium is cumulative with the sustainable mobility package (FMD). The exemption from social security contributions is limited to €600 per year and per employee, of which a maximum of €300 fuel premium.

If the cost of public transport subscriptions exceeds €900 per year per employee, the sustainable mobility package and the fuel premium do not benefit from any exemption from social contributions.

Please note

Since 2025, in the event of a combination of the Sustainable Mobility Package (FMD), support for tickets for public transport or bike rental and the fuel premium, the fuel premium is not exempt from social security contributions.

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