Now, more and more French people are abandoning their cars to go to their workplace. Ways of getting around are changing and electric scooters are part of the trendy and ecological means of getting to work independently.
If the electric bicycle already had access to this annual subsidy, parliament has adopted, since November 12, 2020 , the entry of EDPMs (motorized personal transport vehicles) of which electric scooters are part of the sustainable mobility package .
What is the sustainable mobility package?
For private sector users choosing this ecological mode of travel to get to work, it is possible to benefit from a bonus of 500 euros per year with the sustainable mobility package. Previously 400 euros per year per employee, the company can pay this sum tax-exempt for the employee and also exempt from social security contributions for the employer. This new bonus for the sustainable mobility package including the electric scooter (and other EDPMs such as electric skateboards, monowheels and self-balancing scooters) encourages the French to make their journeys between home and work using clean post-confinement transport.
Note that employees choosing to deduct professional expenses for their actual amount must add the amount of the sustainable mobility package to their taxable income or not deduct the expenses corresponding to their travel between their home and their place of work.
Which vehicles are covered by the sustainable mobility package?
Companies wishing to set up this sustainable mobility package will be able to include in the reimbursed transport costs those relating to the electric charging of employees' vehicles. Here again this possibility existed before but it was limited to 200 euros per year. With now 400 euros in 2021 and 500 euros from 2022, the means of transport concerned are as follows:
- the electric or manual bicycle
- the car as part of carpooling as a driver or passenger
- EDPMs for rental or self-service, as well as staff
- public transport apart from subscription fees
- electric scooters and electric motorcycles
Can be combined with public transport reimbursement
This sustainable mobility packageis advantageous for the private sector because the implementation is cumulative with the employer's participation in the public transport subscription, as for example in Île-de-France with the Navigo Pass covered at 50%. If you use your EDPM (like an electric scooter) in addition to the metro, bus or train, for your journey home to work, you will be able to both receive support from the Sustainable Mobility Package and continue to be reimbursed for half of your transport subscription.
The total tax advantage of the sustainable mobility package cannot, however, exceed the ceiling of 500 euros per year.
An exception for public employees
The FMD sustainable mobility package is implemented in the State civil service but the conditions of allocation have been set since a decree of May 2020 with a maximum amount of €200 unlike the private sector.
This sustainable mobility package cannot, however, be combined with the public transport ticket reimbursement package. Employees interested in this subsidy must then certify on their honor that they have used their electric vehicles mentioned in the list above for 100 days per year. A relatively simple way to obtain the sustainable mobility package.
Entry into force of electric scooters for 2022
This entry of personal electric scooters into the law was decided as part of the 2021 Finance Bill and will come into force from January 1, 2022. It is in the interest of equality that the deputy for Sarthe Damien Pichereau, proposed to complete this offer with personal electric scooters because they were then reserved only for residents who could benefit from a rental electric scooter service.
How to benefit from the sustainable mobility package on an electric scooter?
The criteria for awarding costs in the form of the sustainable mobility package must be provided for by a company agreement. It is therefore important to find out from your employer if they have taken this sustainable mobility package into account and if this is not the case, ask them and check with your Social and Economic Committee (CSE).
To benefit from this income tax-exempt assistance, the employee must be able to provide a sworn statement or proof of the use of the above-mentioned modes of transport, such as a purchase invoice for example.
As for employers paying employees a bicycle mileage allowance, they can continue to pay this allowance but it is then assimilated to the payment of the sustainable mobility package.
And the fuel costs?
The sustainable mobility package can be combined with optional coverage of fuel costs (or power supply for electric or plug-in hybrid vehicles or hydrogen) hired by employees for their travel. All this between their residence and their workplace with personal vehicle.
In this case, the FMD sustainable mobility package cannot be tax and socially exempt or only within a limit of 500 euros per year per employee.
The annual limit of 500 euros is therefore the maximum threshold for these two types of support. The exemption limit linked to fuel costs is set at 200 euros.
You should know that the coverage of fuel costs cannot be combined with the compulsory reimbursement of public transport costs, nor with the application of a specific flat-rate deduction for professional expenses.
Conclusion
The FMD sustainable mobility package is ultimately relatively little known to most users who travel home to work on an electric scooter. So don't hesitate to contact your employer for support in order to take advantage of the sustainable mobility package to use an electric scooter to get to your workplace.
It is important to be well informed, because this brand new system is not very well known among business leaders either. However, you can benefit from it and participate in ecological and autonomous travel pushed by the mobility orientation law. Accumulate savings on fuel costs, transport costs, while being paid to use it (up to 500 per year and per employee), such is the advantage of this mode of transport that is the electric scooter, all like the electrically assisted bicycle.
Also talk to those around you about the sustainable mobility package in order to let others benefit from this system promoting ecological travel.