In a context where commuting remains a sensitive issue – between persistent inflation and unequal access to transportation – companies are seeking to adapt their fuel reimbursement policies
The good news ? The 2025 tax framework makes certain arrangements such as the fuel premium more flexible, offering an opportunity for targeted support to motorised employees. But the regulatory complexity remains real: ceilings, criteria, URSSAF, cumulation with the sustainable mobility package (FMD)… Navigating all this without the right tool can quickly turn into a headache
Vertical Expense provides you with a practical decoding to implement a 100% compliant and optimized fuel reimbursement strategy.
1. What the fuel premium will allow in 2025
The employer is not obliged to reimburse fuel costs, unlike public transport subscriptions, which are reimbursed at a minimum of 50% (s. L3261-2 of the Labour Code).
However, partial fuel coverage is possible in the form of a fuel premium, with exemption from social security contributions and taxes within the following limits :
| Device | 2025 Exemption Limit |
|---|---|
| Fuel premium | 300 €/year/employee |
| Electric charging premium | 600 €/year/employee |
| Sustainable Mobility Package (FMD) | 600 €/year/employee |
| Cumulative fuel + FMD | 600 €, of which max 300 € for fuel |
| Overall ceiling (including transport) | 900 €/year |
These aids must respect the principle of equity between eligible employees, through a collective agreement or a unilateral decision by the employer.
2. Fuel Premium 2025 : who can benefit ?
Exemption applies only if the use of a personal vehicle is justified. The main eligibility criteria are :
- No regular public transit service
- Out-of-town residence with more than 100,000 inhabitants
- Working hours incompatible with transport (shift work, night work…)
- Multi-site interventions without transport provided
Frequent exclusions :
- Employees with official vehicles
- Employees whose journeys are already fully covered
- Employees housed on site or nearby
Case of part-time employees
The assumption of the 2025 fuel premium for a part-time employee is proportional to his or her working hours.
- If the employee works more than 50% of the legal duration (that is, more than 17.5 hours for a base of 35 hours), he benefits from the same amount as a full-time
- If the working time is less than 50%, the premium is adjusted pro rata
3. How do you pay the 2025 fuel premium ?
To implement the fuel premium in the rules by 2025, the company must :
Qualifying eligible employees :
- Depending on their place of residence, working hours or lack of alternative transportation
- Taking into account working time (part-time or full-time)
Collect and archive the supporting documents :
- Certificate of address
- Declaration on the honour of using a personal vehicle
- Recharge tickets or mileage records (if required)
Calculate and adjust amounts :
- Pro-rated for part-time employees
- By integrating the cumuls with other devices : sustainable mobility packages (FMD), transport subscriptions, etc.
4. Optimize management with a dedicated solution
With a software such as Vertical Expense, you can turn this management into HR and administrative leverage
- Automate calculation rules according to employee profile
- Check the compliance of applications in advance to ensure exemptions
- Follow in real time the budget allocated by site, population or status
- Manage the exemptions used through dedicated reporting for HR or financial management
A good configuration avoids reporting errors, secures the company… and concretely values your social and territorial commitment.-
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