Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure FR-2022-1/2852 – measures in France
|Country||France , applies nationwide|
|Time period||Temporary, 01 January 2022 – 31 December 2023|
|Context||War in Ukraine|
|Type||Legislations or other statutory regulations|
Responses to inflation
– Support for fuel expenses
|Author||Frédéric Turlan (IRshare) and Eurofound|
|Measure added||13 September 2022 (updated 09 November 2022)|
The government has taken several measures to improve the support for employee's transport costs, in particular by modifying taxation or exemptions from social security contributions on salaries. The aim is to encourage employers to support employees' purchasing power by covering their transport costs more.
The measures concerning the social and tax regime for employee transport costs were taken within the framework of the amended Finance Act No. 2022-1157 of 16 August 2022.
The Act will apply for the years 2022 and 2023. It increases the exemption ceiling for the reimbursement by the employer of fuel costs incurred by employees for their home-to-work travel. This means that employers will be able to reimburse fuel costs of up to €400 per year (instead of €200), without paying social security contributions on these amounts.
It increases the overall exemption ceiling for the transport bonus (prime transport) from €500 to €700 (and to €900, including €600 for fuel costs in the overseas territories). The bonus corresponds to the employer covering the cost of fuel and power for electric, rechargeable hybrid or hydrogen vehicles incurred by employees when travelling between their usual residence and their place of work.
It expands the eligibility of new employees for the transport bonus by suspending the usual conditions for coverage (residence or workplace not served or outside the scope of a compulsory mobility plan, working hours that do not allow use of a public transport system); it allows to combine the transport bonus with the compulsory payment by the employer of 50% of the price of public transport passes; it increases the exemption ceiling for the sustainable mobility package (forfaire mobilité durable) from €500 to €700; it extends the tax and social security benefits attached to the compulsory payment by the employer of public transport or public bicycle rental service costs to the optional payment (in excess of 50%) of these costs, up to a limit of 25% of the price of season tickets.
At the same time, on a permanent basis, the ceiling for combining the sustainable mobility package with the cost of public transport passes or public bicycle hire services has been raised from €600 to €800.
Finally, the accumulation of mileage allowances (indemnité kilométrique) reimbursed to employees with those for carpooling is allowed on the basis of supporting documents.
As this is a new measure, there is no data available.
Employees in standard employment
Workers in non-standard forms of employment
|Applies to all businesses||Does not apply to citizens|
Company / Companies
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Direct consultation outside a formal body||Direct consultation outside a formal body|
Social partners' role in the implementation, monitoring and assessment phase:
About all the measures adopted to increase the purchase power of workers, all the trade union organisations, and in particular the five representative trade union confederations and the organisations representing young people, denounced, in a declaration of 21 July, the legislative measures announced by the government, including the generalisation of profit sharing.
They consider 'that wages are part of the sharing of wealth' and they 'are unanimous on the fact that the priority issue must be to increase wages, pensions, minimum social benefits and student grants'. However, the trade unions denounce the fact that 'a succession of one-off measures, mainly financed by the State, cannot constitute a sufficient package to respond to the emergency'. Moreover, the trade unions and youth organisations point out that 'these exemptions and reductions in contributions are undermining our collective social protection system'.
On the employers' side, the measures presented by the government are better accepted (see Press article in Source box).
It has to be noticed that the government has issued a « package » of measure through 2 law adopted on 16 August. Instead of creating a factsheet of the package, the national correspondent has created FS for each relevant measure. But on their side, the trade unions have published a global and common position to the whole package and not measure by measure.
Eurofound (2022), Increased support for employees costs of transport, measure FR-2022-1/2852 (measures in France), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/FR-2022-1_2852.html
30 January 2023
Governments across the EU continue to implement policies to support citizens and businesses in the face of rising food and energy prices caused by the COVID-19 crisis and intensified by the war in Ukraine. As winter approaches, preventing and addressing energy poverty becomes a priority. This article summarises the policy responses as reported in Eurofoundâ€™s EU PolicyWatch database from January to September 2022.Article
12 September 2022
Although the worldwide pandemic situation had already disrupted supply chains and triggered increases in energy and food prices in 2021, the situation deteriorated in 2022 with the Russian invasion of Ukraine.Article
12 September 2022
This article summarises the first policy responses that governments across the EU have started to implement to support companies affected by the rising prices, and those with commercial ties to Ukraine, Russia or Belarus.
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.