Mobility Package: user guide in 2026 for responsible companies and employees

The sustainable mobility package (FMD), often called the sustainable mobility allowance or simply mobility allowance, is a financial scheme introduced by law to encourage home-to-work commuting using environmentally friendly modes of transport.

In practical terms, it allows an employer to cover all or part of the commuting costs of employees between their home and workplace when they use alternative modes of transport to private cars (bicycles, carpooling, public transport excluding season tickets, etc.).

Initially introduced by the Mobility Orientation Law (LOM) of 24 December 2019 and implemented in 2020, the FMD has, in just a few years, become a key lever for the transition to more sustainable mobility in both the private sector and the public sector. Below is a detailed overview of the mobility allowance in 2026, from its definition to the practical arrangements for its implementation, including the legislative context, the benefits for companies and employees, as well as its environmental impact.

What is the sustainable mobility package? (Definition and variations)

The sustainable mobility package (FMD) is an optional scheme that allows employers to provide financial support to employees who choose sustainable modes of transport for their home-to-work journeys. In the private sector, it consists of a partial reimbursement of the costs incurred, which can be combined with the mandatory reimbursement of 50% of public transport season tickets. The amount is freely set by the employer and benefits from tax exemptions: in 2026, the FMD is exempt from social security contributions and income tax up to €600 per year, a ceiling that was temporarily raised to €700 between 2022 and 2024. When combined with the reimbursement of public transport season tickets, this exemption ceiling can reach €900 per year. In addition, a fuel allowance, intended to cover fuel or electric charging costs, can supplement the scheme, but only up to €300 per year, and only under certain conditions, such as the absence of nearby public transport or atypical working hours.

In the public sector, a specific version of the FMD has existed since 2020, with a more regulated framework. Unlike in the private sector, this allowance is subject to tiers: a civil servant can receive €300 per year if they can prove at least 100 days of commuting using sustainable modes, €200 for 60 to 99 days and €100 for 30 to 59 days. This allowance is available to all civilian and military staff, regardless of their contractual status, provided they use clean modes of transport to get to their workplace. Payment is generally made the following year, after submission of a sworn statement certifying the number of days travelled using an eligible mode.

Thus, in 2026, the sustainable mobility package remains a key lever for encouraging the transition to more responsible mobility. More flexible and attractive in the private sector, it enables companies to promote more sustainable commuting practices, while in the public sector, it follows a stricter framework to ensure it is accessible to all eligible staff.

Legislative context in 2026: laws, obligations and recent developments

Since its introduction by the 2019 Mobility Orientation Law (LOM), the Sustainable Mobility Package (FMD) has evolved to encourage the adoption of alternative modes of transport for commuting instead of using private cars. Since 2020, companies with more than 50 employees have been required to address the issue of sustainable mobility in their Mandatory Annual Negotiations (NAO), although implementation of the FMD remains optional in the private sector.

In 2025, several regulatory adjustments were introduced:

The tax‑exempt ceiling for the FMD is set at €600 per year, after a temporary peak at €700.

A tax ruling issued in January 2025 confirms the eligibility of carpooling with close relatives (family, spouse/partner), thereby broadening the definition of carpooling.

A company that decides to adopt the package must comply with a formal framework via a collective agreement or a unilateral decision after consulting the Social and Economic Committee (CSE). The benefit must be fairly granted to all eligible employees, failing which the company may incur a penalty of up to a €750 fine.

The payment of the FMD can be made in the form of mobility vouchers, making it easier to use for both companies and employees.

The government, through France Mobilités and ADEME, is actively promoting the adoption of the FMD. According to the 2024 FMD Barometer, fewer than 30% of private companies had implemented it by the end of 2023, but interest is growing, notably thanks to increasing awareness of environmental issues and collective agreements that include this scheme.

What are the benefits of the Sustainable Mobility Package?

The Sustainable Mobility Package (FMD) offers many advantages for companies as well as for employees and society as a whole. For employers, it is a genuine Corporate Social Responsibility (CSR) tool that helps reduce pollution and traffic congestion around business sites, while fighting climate change. By encouraging employees to choose sustainable modes of transport such as cycling, public transport or carpooling, the company enhances its brand image, particularly among younger generations who are sensitive to environmental issues. From a financial perspective, the FMD is also attractive because it is exempt from social security contributions and income tax within the legal limit, enabling companies to offer a tax‑efficient benefit, comparable to meal vouchers or the transport allowance.

Beyond its environmental impact, encouraging alternative mobility options also helps reduce costs related to parking infrastructure and to limit absenteeism by reducing commute‑related stress.

An employee who cycles or carpools regularly enjoys a healthier lifestyle and often arrives at work more punctual and less tired. Going further, companies that provide a fleet of bicycles for commuting can benefit from a specific tax incentive in the form of a 25% corporate tax reduction on expenses incurred for purchasing and maintaining the bicycles.

For employees, the FMD is above all a financial boost, helping to cover part of the costs related to electric‑assist bicycles, carpooling expenses or occasional public transport. In a context where fuel prices remain high, this scheme helps reduce transport costs, while encouraging people to adopt more sustainable habits. Many employees hesitate to change their mode of transport for fear of constraints or upfront costs, and the fact that the employer covers part of the expenses can help them take the leap. In the long run, these new habits improve quality of life: fewer traffic jams, more physical activity, better stress management and more pleasant journeys.

Finally, on a broader scale, the widespread adoption of the sustainable mobility package benefits society as a wholesociety. Fewer cars on the road means fewer polluting emissions, less noise in cities and a better sharing of public space. Given that commuting accounts for 13% of transport-related greenhouse gas emissions in France, encouraging alternatives to private cars is a key lever for the ecological transition. In 2019, a French worker emitted on average 0.7 tonnes of CO₂ per year solely for business travel; reducing these journeys by promoting active and shared solutions therefore makes it possible to effectively meet climate targets and improve air quality. More than just a simple employee benefit, the FMD thus stands out as an essential incentive measure for building more sustainable and responsible mobility.

Implementing the Sustainable Mobility Package in a company: practical arrangements and management

If your company decides to adopt the sustainable mobility package, here is how to proceed and which aspects to organise.

Eligibility of beneficiaries

The FMD is available to all employees, regardless of their contract (permanent, fixed-term, temporary workers, apprentices, interns), provided they regularly use a sustainable mode of transport for their commuting. To ensure fairness, part-time employees must also be able to benefit from it, with a prorated amount if their working time is less than 50% of a full-time position.

Collective agreement or unilateral decision

The implementation of the sustainable mobility package requires formalisation. Ideally, a collective agreement is negotiated with employee representatives to define the amounts, beneficiaries and eligibility criteria. Failing that, the employer may choose to make a unilateral decision after consulting the Social and Economic Committee (CSE). Fair treatment of employees is essential: the FMD must be applied according to the same rules for everyone, except where clearly defined objective criteria apply, failing which financial penalties.

Choosing the amount and covering costs

The amount of the FMD is freely set by the employer and may be paid in various forms: a single annual sum, monthly payments or reimbursement of actual expenses (e.g. bike-sharing subscription, purchase of a bicycle or accessories). Some companies calculate the package based on the distance travelled or the number of days of use. The key is to remain within the tax-exempt limit of €600 in 2026 and to ensure fair allocation.

Supporting documents and controls

To prevent abuse while simplifying the scheme, an annual sworn statement is generally sufficient to justify the use of an eligible mode of transport. Some companies request additional proof (bike invoice, public transport pass, carpooling history), but this is not mandatory. Clear communication on the application and validation procedures is essential to avoid administrative hurdles and encourage uptake of the scheme.

Payment of the allowance and monitoring

The FMD can be integrated directly into payroll or distributed in the form of mobility vouchers, making it easier to manage and ensuring compliant use. Digital solutions now make it possible to automate payments and the collection of supporting documents, particularly in large companies. It is advisable to monitor how the scheme evolves, assess its uptake rate and, if necessary, adjust the amount or criteria to maximise its impact as part of a comprehensive sustainable mobility strategy.

To make it easier to implement and roll out the sustainable mobility allowance, solutions such as Eli can support companies in their efforts. Thanks to its gamified platform, Eli engages employees in sustainable mobility and CSR initiatives in a fun and effective way, while enabling employers to monitor and optimise their mobility policy.

Which modes of transport are covered by the sustainable mobility allowance?

Which modes of transport are covered by the Sustainable Mobility Allowance?

The FMD funds alternative modes of transport to individual combustion-engine cars for commuting. In 2026, several options are eligible, offering broad flexibility for employees.

Bicycles, with or without electric assistance, can be personally owned or rented through a self-service scheme such as Vélib’. However, if the employer already covers the subscription to a public bike-sharing service, the FMD cannot be used to fund the same expense item.

Carpooling, whether as a driver or passenger, is also covered. It allows travel costs to be shared, whether between colleagues or with other users making the same journey. However, staff shuttles set up by the company are not eligible.

Public transport outside of season tickets, such as single bus, metro or regional train (TER) tickets, can be covered via the FMD. Monthly or annual passes, on the other hand, are already subject to a mandatory 50% reimbursement by the employer and therefore do not fall within the scope of the scheme.

Shared mobility services, such as free-floating electric scooters, self-service e-scooters or shared hybrid and electric vehicles, are also covered. Note that shared combustion-engine cars are not eligible and would instead require the use of the fuel allowance.

Since 2022, employees who own a motorised personal mobility device (PMD), such as an electric scooter or self-balancing device, can also benefit from the FMD, whereas previously only rented PMDs were included. Combustion-engine two-wheelers and non-motorised devices (traditional scooters, rollerblades, skateboards), however, are not explicitly mentioned in the regulations and therefore remain subject to how company agreements interpret them.

In summary, the FMD covers a wide range of active and shared modes, including cycling, carpooling, occasional public transport, e-scooters, shared electric scooters and carsharing with low-emission vehicles. Excluded from the scheme are solo-used combustion vehicles, taxis/private hire vehicles and subscriptions that are already reimbursed. Employees can also combine several modes according to their needs, while ensuring that the scheme complies with the current tax thresholds.

Best practices to optimise the scheme within the company

The success of the sustainable mobility allowance depends on coherent integration into the company’s mobility policy and effective communication.

Embedding the FMD in a comprehensive approach

The allowance should not be an isolated measure but integrated into an Employer Mobility Plan (PDME). It can be accompanied by other initiatives such as flexible working hours, encouraging remote work or awareness-raising actions. An internal survey on employees’ transport modes helps identify levers for improvement and adapt the scheme accordingly.

Informing and raising employee awareness

An internal communication plan is essential to ensure employee buy-in. Information meetings, FAQs, testimonials and highlighting the tangible benefits (cost savings, health benefits, environmental impact) maximise the adoption rate. The Social and Economic Committee (CSE) and mobility ambassadors can also play a key role in promoting the scheme.

Simplifying the procedure for accessing the allowance

An overly complex process can hinder the adoption of the FMD. It is preferable to opt for an annual sworn statement, rather than monthly supporting documents. The use of mobility vouchers or digital solutions can automate management and reduce the administrative burden, making the scheme more attractive.

Set an incentive and appropriate amount

The allowance amount must be motivating enough without putting excessive pressure on the company’s budget. An allowance that is too low may fail to encourage change, whereas a higher amount (€300–400) can be an effective lever. It can be adjusted according to the preferred mode of transport, for example a specific bonus for purchasing an electric-assist bicycle.

Make sustainable mobility easier to use

The development of infrastructure helps promote the adoption of the sustainable mobility package. Providing a secure bike parking area, charging stations for electric bikes, or even reserving parking spaces for carpooling actively encourages these practices. Partnerships with rental or carpooling platforms can also be set up.

Encourage exemplary behaviour and leadership commitment

The involvement of managers and executives is a key success factor. By promoting the sustainable mobility package and using it themselves, they send a strong signal to their teams. Setting up mobility challenges between departments can also boost adoption and create positive momentum.

Monitor and assess the impact of the scheme

Regular monitoring makes it possible to adjust the sustainable mobility package according to its effectiveness. Analysing the number of beneficiaries, the modes of transport used and the CO₂ savings achieved makes it possible to incorporate this data into the company’s CSR report. Employee feedback can also help refine the scheme and suggest relevant improvements.

By applying these best practices, the sustainable mobility package becomes a real tool serving the company’s environmental and social commitment. In a context where sustainable mobility is a key issue, it represents a concrete solution to combine ecological transition and employees’ purchasing power.

Conclusion: the sustainable mobility package, a key tool for responsible mobility in 2026

In 2026, the sustainable mobility package (FMD) is emerging as a strategic lever for companies and staff in the public sector committed to the ecological transition. This voluntary scheme, supported by a favourable legislative framework and tax incentives, encourages employees and contract staff to prioritise modes of transport that are alternatives for their home-to-work journeys. Bicycles, e-bikes, carpooling, public transport, electric car-sharing or even free-floating services: so many solutions now accessible thanks to partial or full coverage of travel expenses by the employer.

For companies in the private sector, implementation of the FMD is an opportunity at the crossroads of corporate social responsibility (CSR) and quality of life at work (QWL). By making it easier to use environmentally friendly modes of transport and by reducing social contributions, this package proves to be a win-win tool: reduced carbon emissions, improved employee well-being, and optimisation of costs linked to parking infrastructure. The civil service, for its part, benefits from a regulated version of the FMD, encouraging its staff to adopt more virtuous mobility practices, while ensuring fair treatment.

Beyond financial incentives, the success of the package depends on a well-designed implementation: effective internal communication, simplified verification of supporting documents, choosing an appropriate amount, and complementarity with other schemes such as the mobility voucher. The challenge is to transform travel habits over the long term by making sustainable mobility accessible and attractive to everyone.

In a context of combating climate change and driving the energy transition, the sustainable mobility package is not limited to a simple social benefit: it is a concrete action, part of a broader movement to transform means of transport in the service of a more resilient and responsible society. In 2026 and beyond, it is up to employers, employees and public servants to seize this opportunity to build together a future in which business travel goes hand in hand with efficiency, frugality and environmental commitment.

FAQ: Everything you need to know about the Sustainable Mobility Package

Who is eligible for the sustainable mobility package?

The sustainable mobility package (FMD) is available to all private-sector employees and civil servants, provided they use a sustainable mode of transport for their home-to-work journeys. It can be granted to employees on permanent or fixed-term contracts, temporary workers, apprentices and interns, as well as to civilian and military staff in the public sector.

What is a mobility package?

The sustainable mobility package is an optional financial benefit paid by the employer to encourage the use of environmentally friendly modes of transport (bicycle, carpooling, public transport excluding season tickets, etc.). It is exempt from income tax and social security contributions up to €600 per year in 2026, with the ceiling increased to €900 if combined with the mandatory reimbursement of public transport season tickets.

What is the difference between the sustainable mobility package and the mobility allowance?

The sustainable mobility package is a contribution towards costs related to sustainable modes of transport, whereas the mobility allowance can also include support for fuel or electric charging costs. In 2026, this fuel allowance is capped at €300 per year, included within the overall SMP ceiling, and subject to specific conditions.

How is the sustainable mobility package calculated?

The amount of the SMP is set by the company and can be calculated in different ways:

Annual lump sum amount (e.g. €200 per year for every eligible employee).

Monthly payment (e.g. €50 per month for a sustainable mode of transport).

Per‑kilometre reimbursement (e.g. €0.25/km for bicycle journeys, up to a limit of €200/year).

Coverage of specific expenses (subscription to a bike rental service, purchase of equipment).

In the public sector, the calculation is based on thresholds: 100 days of sustainable commuting entitle the employee to €300, 60 to 99 days entitle them to €200, and 30 to 59 days to €100.

How to obtain the sustainable mobility package?

The employee must apply to their employer, generally by providing a sworn statement or supporting documents (bike invoice, proof of subscription, carpooling history). In the public sector, an annual statement is required in order to receive payment.

When will the sustainable mobility package be paid?

The payment of the FMD depends on the terms chosen by the company. It can be paid annually, half-yearly or monthly, included in the pay slip or in the form of mobility vouchers. In the public sector, the allowance is paid the following year, after validation of the days of journeys made.

Who can benefit from the sustainable mobility package?

All employees and civil servants using sustainable modes of transport can claim it, provided that their company or administration has implemented the scheme. The FMD remains optional in the private sector, but is encouraged through tax and social incentives.

This FAQ helps clarify the key aspects of the sustainable mobility package. To benefit from it, it is recommended to contact your employer or your organisation’s Human Resources department directly.