Question 14696 — income tax

Summary

Mr. Antoine Valentin draws the attention of the Minister of Labor and Solidarity to the limits of the optional transport bonus system provided for in Article L. 3261-3 of the Labor Code, allowing employers to cover all or part of the fuel or power costs for electric, rechargeable hybrid or hydrogen vehicles incurred by their employees for their home-work journeys. Many leaders companies, particularly in mountain areas such as the Arve valley, wish to support the purchasing power of their employees who are forced to use their personal vehicles for lack of a satisfactory collective alternative. However, the current regime raises three difficulties. Firstly, the eligibility conditions set out in article L. 3261-3 (residence or place of work in a municipality not served by a public transport service). regular collective transport or outside the scope of a mandatory mobility plan, or special working hours) exclude a significant proportion of employees who are actually dependent on their personal vehicle and expose employers to a risk of URSSAF recovery in the event of extensive application. Secondly, the annual ceilings for exemption from social contributions and income tax, set since 2025 at 300 euros for fuel costs and 600 euros for powering decarbonized vehicles, renewed for 2026 by article 68 of the finance law, appear unsuitable for the real evolution of individual mobility costs. Thirdly, the connection between the transport bonus, the sustainable mobility package (article L. 3261-3-1), the compulsory payment of subscriptions (article L. 3261-2) and mileage allowances remains particularly complex, as evidenced by the need for the Official Social Security Bulletin to have published a clarification on December 29, 2025. It therefore asks whether the Government plans, on the one hand, to relax the eligibility conditions of article L. 3261-3 in order to allow employers who so wish to extend the bonus to all of their employees dependent on their personal vehicle, on the other hand, to reassess the exemption ceilings and finally to simplify the rules for cumulation between the different systems for covering home-work mobility costs.

Machine translation from French. The official text remains authoritative.

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