From now on, more and more French people are abandoning their car to go to their place of work. The ways of getting around are changing and electric scooters are part of the trendy and ecological transport to reach work independently.
If the electric bicycle already had access to this annual subsidy, the parliament adopted, since November 12, 2020 , the entry of the EDPM (motorized personal transport devices) of which the electric scooters are part in the sustainable mobility package .
What is the sustainable mobility package?
For private sector users choosing this ecological mode of transport 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 and per employee, the company can pay this amount exempt from taxes for the employee is also exempt from social security contributions for the employer . This new premium for the sustainable mobility package including the electric scooter (and other EDPMs such as the electric skateboard, monowheel and Segway) encourages French people to make their home-to-work journeys with clean post-lockdown transport.
Note that employees choosing the deduction of 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 transport costs reimbursed, 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:
- electric or manual bike
- the car in the context of carpooling as a driver or passenger
- rental or self-service EDPMs, as well as staff
- public transport outside the subscription fee
- electric scooters and electric motorcycles
Can be combined with public transport reimbursement
This sustainable mobility package is advantageous for the private sector because the implementation can be combined with the employer's participation in the public transport subscription , as for example in Île-de-France with the Navigo Pass paid for at 50%. If you use your EDPM (like an electric scooter) in addition to the metro, bus or train, for your home-to-work journey, you can both receive reimbursement for the Sustainable Mobility Package and continue to be reimbursed for half of your transport subscription.
However, the total tax benefit of the sustainable mobility package cannot exceed the ceiling of 500 euros per year.
An exception for public employees
The FMD sustainable mobility package is set up in the State civil service but the conditions for allocation have been set since a decree of May 2020 with a maximum amount of €200 unlike in the private sector.
However, this sustainable mobility package can not be combined with the public transport ticket reimbursement package . Employees interested in this subsidy must then swear to using their electric vehicles mentioned in the list above for 100 days per year. A relatively simple way to obtain the sustainable mobility package.
An entry into force of electric scooters for 2022
This entry of personal electric scooters into the law was decided within the framework of the Finance Bill 2021 and will come into force from January 1, 2022. It is for the sake 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 an electric scooter rental service.
How to benefit from the sustainable mobility package in electric scooter?
The criteria for allocating costs in the form of the sustainable mobility package must be provided for in a company agreement . It is therefore important to find out from your employer if he has taken this sustainable mobility package into account and if this is not the case, ask him and see your Social and Economic Committee (CSE).
To take advantage of this aid exempt from income tax, the employee must be able to provide a sworn statement or proof of use of the aforementioned 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.
What about fuel costs?
the sustainable mobility package can be combined with the optional reimbursement of fuel costs (or the supply of electric, rechargeable hybrid or hydrogen vehicles) used by employees for their travel. All this between their residence and their place of work with personal vehicle.
In this case, the FMD sustainable mobility package cannot be tax and socially exempt or only up to a limit of 500 euros per year and per employee.
The annual limit of 500 euros is therefore the maximum threshold for these two benefits. The exemption ceiling linked to fuel costs is set at 200 euros.
It should be noted that the payment 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 unknown to most users making their home to work journey by electric scooter. Do not 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 device is not very well known to business leaders either. However, you can benefit from it and participate in the ecological and autonomous movement pushed by the mobility orientation law. Accumulate savings in 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, while like the electric bike.
Also talk to those around you about the sustainable mobility package so that others can benefit from this system promoting ecological travel.