Whether mandatory or optional, the provisions for covering home-workplace transport costs have been made more flexible in the amended finance law for 2022 in order to encourage employers, in a context of rising fuel prices, to go beyond their obligations.

Questions related to the extent to which the employer should cover transportation costs have also arisen for judges in the context of urban migration and the development of telecommuting, which were amplified by the Covid pandemic.

Reminder of the existing systems

(i) A compulsory system: payment of public transport passes

Employers must pay 50% of the cost of subscriptions taken out by their employees for the entire journey between their usual place of residence and their place of work using public transport services, even if several subscriptions are required to make this journey (Article L 3261-2 of the French Labor Code). This also applies to public bicycle rental services.

(ii) Two optional schemes

• The transportation bonus: this allows the employer to pay for all or part of the fuel or power costs of non-thermal vehicles for employees who meet one of the following two conditions:

• The employee's usual place of residence or workplace must be in a town not served by a regular public transport service and must not be included in a compulsory mobility plan (scheme for towns with more than 100,000 inhabitants)
• Given the particular working hours that do not allow the use of public transport, the use of a personal...

Read Full Story: https://news.google.com/__i/rss/rd/articles/CBMiUGh0dHBzOi8vd3d3Lmpkc3VwcmEuY...