Question 17052 — work

Summary

Mr. Paul-André Colombani alerts the Minister of Labor and Solidarity to the absence of a clear legal basis allowing lasting security of the social regime applicable to the Corsican regional transport allowance. Created by a regional inter-professional agreement of July 30, 2009, the ITRC aims to compensate part of the travel costs between home and the workplace borne by Corsican employees. This device meets constraints structural factors specific to Corsica: weakness of public transport, dependence on personal vehicles, mountainous terrain, dispersion of housing, distance from certain employment areas and additional costs linked to insularity. The regional inter-professional agreement of March 17, 2023 relating to the application of this compensation was extended then widened by ministerial decree, making it obligatory for all employers and employees under private law. on Corsican territory. This recognition demonstrates the importance of this system, built for more than fifteen years by Corsican social partners. In a context of high inflation and a lasting increase in fuel prices, the social partners have made several adjustments to the ITRC scale in order to maintain its effectiveness. To date, compensation linked to the use of a personal vehicle can reach a annual ceiling of 400 euros for employees domiciled more than 20 kilometers from their place of work. The system also provides for increased coverage of costs linked to public transport subscriptions, where these exist. A rescript from the URSSAF of February 3, 2023 confirmed the social treatment applicable to compensation paid in this context. However, recent exchanges between Corsican social partners and the URSSAF National Fund have highlighted the absence of a specific legal provision making it possible to sustainably guarantee the exemption from social contributions applicable to the ITRC, particularly in the event of maintenance or change in its amounts. This situation creates legal uncertainty for companies and for the employees concerned. In the absence of an appropriate legal framework, the application of common law ceilings relating to transport costs home-work transport could lead to part of the ITRC being subject to social contributions, even though this compensation meets specific territorial constraints and constitutes necessary compensation rather than a salary advantage. The national rules applicable to home-work transport costs, as well as the ceilings associated with them, appear insufficiently adapted to the realities of the territory island. Therefore, he asks whether the Government intends to create a specific legal basis guaranteeing the exemption from social contributions applicable to the ITRC, independently of the common law ceilings, in order to sustainably secure this system resulting from Corsican social dialogue and to take into account the particular constraints linked to insularity.

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