2024 extension of the higher exemption ceilings for employer-paid commuting costs
The 2024 Finance Act extends to 2024 the temporary regime created by Article 2 of the amending finance act of 16 August 2022 for 2022 and 2023: higher exemption ceilings for employer coverage of fuel costs and of the sustainable mobility allowance, and exemption of voluntary employer coverage of public transport or bike-rental passes beyond the statutory 50%.
Measure originators
No official estimate found for this measure.
Measure impact
Employees continued in 2024 to receive these benefits free of income tax and social contributions within the higher limits. The Senate report puts the related tax expenditure (No. 120113, wider scope) at €155m in 2022 and €170m in 2023; no estimate specific to the extension was published.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne