{"id":20045,"date":"2021-09-02T08:39:51","date_gmt":"2021-09-02T06:39:51","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/forfait-mobilites-durables-passage-du-plafond-dexoneration-a-600-e-en-cas-de-cumul-avec-la-prise-en-charge-obligatoire-des-titres-dabonnement-de-transport-public\/"},"modified":"2022-09-19T14:49:40","modified_gmt":"2022-09-19T12:49:40","slug":"forfait-mobilites-durables-passage-du-plafond-dexoneration-a-600-e-en-cas-de-cumul-avec-la-prise-en-charge-obligatoire-des-titres-dabonnement-de-transport-public","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/forfait-mobilites-durables-passage-du-plafond-dexoneration-a-600-e-en-cas-de-cumul-avec-la-prise-en-charge-obligatoire-des-titres-dabonnement-de-transport-public\/","title":{"rendered":"Forfait mobilit\u00e9s durables : passage du plafond d\u2019exon\u00e9ration \u00e0 600 \u20ac en cas de cumul avec la prise en charge obligatoire des titres d\u2019abonnement de transport public"},"content":{"rendered":"<p class=\"ql-align-justify\"><span style=\"color: black;\">L&#8217;employeur doit prendre en charge 50% du prix des titres d&rsquo;abonnement souscrits par ses salari\u00e9s pour leurs d\u00e9placements entre leur r\u00e9sidence habituelle et leur lieu de travail accomplis au moyen de transports publics de personnes ou de services publics de location de v\u00e9los (article L. 3261-2 du Code du travail).<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Par ailleurs, pour favoriser les transports dits \u00ab \u00e0 mobilit\u00e9 douce \u00bb, les employeurs ont la possibilit\u00e9 de prendre en charge sous la forme d\u2019un \u00ab forfait mobilit\u00e9s durables \u00bb tout ou partie des frais de trajets des salari\u00e9s qui se rendent au travail en utilisant les modes de d\u00e9placement suivants (article L.3261-3-1 du Code du travail)\u00a0:<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">le v\u00e9lo, avec ou sans assistance \u00e9lectrique ;<\/span><\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">le covoiturage en tant que conducteur ou passager ;<\/span><\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">les transports publics de personnes (autres que ceux concern\u00e9s par la prise en charge obligatoire des frais d\u2019abonnement) ;<\/span><\/p>\n<p class=\"ql-align-justify\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<span style=\"color: black;\">les autres services de mobilit\u00e9 partag\u00e9e.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Le forfait mobilit\u00e9s durables est exon\u00e9r\u00e9 de contributions sociales et d\u2019imp\u00f4t sur le revenu dans la limite de 500 euros par an et par salari\u00e9.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Le forfait mobilit\u00e9s durables est <\/span><strong style=\"color: black;\">cumulable <\/strong><span style=\"color: black;\">avec la prise en charge du co\u00fbt des titres d\u2019abonnement de transports publics de voyageurs ou de service public de location de v\u00e9lo. <\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Toutefois, dans ce cas, le forfait mobilit\u00e9s durables ne pouvait jusqu\u2019\u00e0 pr\u00e9sent \u00eatre exon\u00e9r\u00e9 que dans la limite de 500 euros par an minor\u00e9s du montant de la prise en charge par l\u2019employeur de l\u2019abonnement de transport public.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">L\u2019article 128 de la loi 2021-1104 du 22 ao\u00fbt 2021 portant lutte contre le d\u00e9r\u00e8glement climatique et renforcement de la r\u00e9silience face \u00e0 ses effets est venue porter la limite d\u2019exon\u00e9ration sociale et fiscale \u00e0 <\/span><strong style=\"color: black;\">600 \u20ac<\/strong><span style=\"color: black;\"> en cas de cumul du forfait mobilit\u00e9s durables et de la prise en charge obligatoire par l\u2019employeur de l\u2019abonnement de transport public.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Ces dispositions sont entr\u00e9es en vigueur le lendemain de la publication de la loi au Journal officiel, soit le 25 ao\u00fbt 2021.<\/span><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi n\u00b0 2021-1104 du 22 ao\u00fbt 2021 portant lutte contre le d\u00e9r\u00e8glement climatique et renforcement de la r\u00e9silience face \u00e0 ses effets est venue porter \u00e0 600 \u20ac la limite d\u2019exon\u00e9ration fiscale et sociale applicable en cas de cumul entre le forfait mobilit\u00e9 durable et la prise en charge obligatoire des titres d\u2019abonnement de transport public.<\/p>\n","protected":false},"author":3,"featured_media":20043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-20045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=20045"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20045\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/20043"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=20045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=20045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=20045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}