Commuting Costs: What Employers Must Reimburse in France

Commuting between home and work is one of the most frequent topics in business expense management. In France, certain reimbursements are mandatory, while others are optional, and the rules change depending on whether the employee uses public transport, a personal vehicle, or a sustainable mobility mode.

The core principle: 50% of public transport subscriptions

In France, employers must cover 50% of the cost of public transport subscriptions purchased by employees for commuting between their usual residence and their workplace. This obligation applies to the shortest possible route using public transport (metro, RER, bus, tramway, train) or public bike-sharing services.

When the employee uses a personal vehicle

When an employee uses a personal vehicle to commute, the situation is different. Reimbursement is not automatic like it is for public transport. Service-Public states that personal transport costs can be reimbursed by the employer under certain conditions, notably when provided for by a collective agreement or employer decision, with an exemption limit based on the vehicle type.

For 2026, the exemption limits for personal commuting expenses are:

• €300 per year for a thermal vehicle,
• €600 per year for an electric, plug-in hybrid, or hydrogen vehicle.

Conclusion

Managing commuting rules effectively requires three things: knowing what is mandatory, clearly defining what is optional, and centralizing receipts and validations natively safely in an expense tracker for small team.