easures aid to employees to finance their travel expenses between their residence and their workplace were decided by Article 20 of the financing law of social security for 2009. recently published a circular to clarify a part of the arrangements implemented by companies in this new system and the social regime applicable .
support costs transport or subscription to a public service Bike rental
According to Article L.3261-2 of the Labour Code, every employer must support 50% of subscription fees to a public transit or Bicycle Rental incurred by its employees for their travel between their residence and place of travai l. It should be noted that the non-compliance with this obligation is sanctioned by the fine for contraventions of the fourth class (or 750 € for individuals and 3750 € for legal persons) . The employer is entitled to refuse care of those transport costs when the beneficiary already receives, for travel between his residence and his place of employment, compensation of an amount at least equal to taking legal responsibility, or when the employee does not incur expenses for travel between his residence and his workplace, especially when the employer organizes itself the transportation of its employees . In the event that an indemnification exists but that its amount is less than the statutory scheme, the employer must complete the up to 50% of the cost of expenses incurred or to implement the new statutory scheme. Nothing prevents an employer to bear the cost of these subscriptions beyond the rate of 50% laid down in Article R.3261-2 of the Labour (for the social regime applicable in such a situation see below Part II). An employer is required to assume that the tickets to achieve in the shortest time, travel between residence and workplace of the employee and on the basis of second-class fare.
| Thus, Ile-de-France, when the workplace and the residence of an employee are both located in the suburbs, it may be quicker to go via Paris, and thus a subscription that includes an additional zone, than making the trip from suburb to suburb . In this case, support will be made on the basis of the subscription. In contrast, when the subscription exceeds, for reasons of personal convenience, the subscription strictly necessary for travel between residence and workplace, the management will be based on subscription strictly necessary for these journeys. Similarly if the employee subscribed to first class support will be made on the basis of second-class membership. |
The assumption by the employer, 50%, securities subscription covers the entire route between the residence and place of work by public transport, if multiple subscriptions are necessary to make this trip, the employer pays 50% of these securities subscriptions (eg, a weekly subscription of SNCF Subscription supplemented by a city bus) ( result )
