What is the mobility voucher?
The mobility voucher is a system put in place on January 1, 2022 which allows an employer to cover the home-work transport costs of their employees when they use alternative means of transport .
The mobility voucher is based on the same principle as restaurant vouchers since it will constitute “an easy-to-use payment solution, integrating the sustainable mobility package or employer assistance for fuel and food costs electric, plug-in hybrid or hydrogen vehicles,” according to the Minister of Transport.
This mobility document will be issued in dematerialized form and will be prepaid.
The various costs covered by the mobility voucher
Issued by specialized companies and delivered to the employer, the mobility document will then allow beneficiaries to pay their travel costs between their home and their place of work for the following goods or services:
- Sale of cycles and pedal-assisted cycles;
- Retail sale of equipment for cycles and pedal-assisted cycles;
- Maintenance and repair of cycles and pedal-assisted cycles;
- Sale of tickets allowing access to secure parking for cycles;
- Insurance for cycles and pedal-assisted cycles;
- Rental, whatever the duration, and self-service provision of cycles, pedal-assisted cycles, personal transport vehicles, mopeds and motorcycles;
- Sale of motorized personal travel devices;
- Carpooling services;
- Self-service rental of electric, rechargeable hybrid or hydrogen vehicles accessible on public roads;
- Sale of public transport tickets;
- Retail sale of fuels;
- Sale of power or recharging for electric, plug-in hybrid or hydrogen vehicles.
Note that from January 1, 2022, “scooters and personal transportation devices (scooters, monowheels, self-balancing scooters, skateboards, hoverboards, etc.)” will also be eligible for the sustainable mobility package.
Who is eligible for a mobility voucher?
The mobility permit is available to employees. It will be nominative, delivered to the employee by the company in dematerialized and prepaid form.
The public service specifies that: “The validity period of the title, which is set by the issuer (whose name must be displayed on the title), must extend at least until the last day of the calendar year in during which they were issued. »
Reminder of the sustainable mobility package and the LOM
The mobility voucher is set up to facilitate the use of the sustainable mobility package, resulting from the mobility orientation law (LOM) of December 24, 2019.
As a reminder, the sustainable mobility package allows employers to contribute to their employees' travel costs through this package exempt from taxes and social security contributions with the aim of “initiating the transition towards cleaner mobility”.
The sustainable mobility package constitutes optional coverage by the employer of transport costs between home and the workplace up to €500 per year.
The means of transport concerned by the sustainable mobility package are:
- bicycles, electric or mechanical;
- the car as part of a carpool (as driver or passenger);
- free-floating electric scooters and scooters );
- public transport outside of subscription fees;
- and any other shared mobility service.
The accumulation rules
The sustainable mobility package (via the mobility voucher) can be combined with mandatory coverage of half of public transport costs.
However, the exemption from social security contributions and taxes applies up to a limit of €600.
