Mobility payment

Updated on

The mobility payment is a tax collected by the Unions for the Collection of Social Security Contributions and Family Allowances (URSSAF) and the Agricultural Social Mutual Fund (CMSA) on behalf of the mobility organising authorities (Île-de-France Mobilités for the Paris region) in order to finance urban means of transport (now "public mobility services" since Decree No. 2020-801 of 29 June 2020 relating to the payment intended for the financing of mobility services, mobility plans and the partners' committee).

The mobility payment is one of the main resources of the Île-de-France Mobilités budget.

Employers in the Ile-de-France region, private or public, who employ at least 11 employees/agents are subject to the mobility payment (Article L.2531-2 of the General Code of Local Authorities).

Île-de-France Mobilités is competent to determine the rate of the mobility payment applicable in each department of the Paris region and within the limits set by Article L.2531-4 of the General Code of Local Authorities (to find out your applicable rate: www.urssaf.fr).

Please note: as of the 1st quarter of 2022, requests for reimbursement of the mobility payment must be sent to Île-de-France Mobilités from the following dedicated platform: https://versement-mobilite.iledefrance-mobilites.fr

Reimbursements for accommodation or transport

Employers can request reimbursement of the mobility payment from Île-de-France Mobilités as long as they can prove that they have provided permanent accommodation for their employees/agents at their place of work (housed staff) or that they have fully provided public transport for all or some of their employees/agents between their home and their place of work (transported personnel).

Quarterly Reimbursement Application - Personnel Transported

Quarterly Reimbursement Request - Housed Staff

Repayments in respect of undue payments

Employers who have unduly contributed to the mobility payment (e.g. incorrect rate, workforce below the threshold of liability, itinerant employees, etc.) have the option of requesting reimbursement of the mobility payment from the URSSAF, the only competent body to examine and control this type of application, in accordance with Articles D.2531-9 and D.2531-10 of the General Code of Local Authorities and the decision of the Court of Cassation of 15 June 2017.

Exemption from the mobility payment

In Île-de-France, the exemption is an exception to the principle of being subject to the mobility payment.

This exemption is in favour of associations and foundations when they meet the conditions required by the provisions of Article L.2531-2 of the General Code of Local Authorities (associations and foundations recognised as being of public utility, non-profit whose activity is of a social nature). It is not conditional on a prior decision by Ile-de-France Mobilités.

Thus, two possibilities are available to associations and foundations:

  • or they consider that they meet the conditions giving entitlement to the exemption and they do not pay the mobility payment
  • or they prefer, in advance, to have confirmation of their exemption and in which case, they can send a request for a social ruling to the Urssaf Ile-de-France.