{"id":45764,"date":"2025-06-03T10:24:11","date_gmt":"2025-06-03T08:24:11","guid":{"rendered":"https:\/\/verticalexpense.com\/fuel-premium-2025-obligations-exemptions-and-conditions-for-the-employer\/"},"modified":"2025-09-18T10:07:50","modified_gmt":"2025-09-18T08:07:50","slug":"fuel-bonus-obligation-exemptions","status":"publish","type":"post","link":"https:\/\/verticalexpense.com\/en\/fuel-bonus-obligation-exemptions\/","title":{"rendered":"Fuel premium 2025 : obligations, exemptions and conditions for the employer"},"content":{"rendered":"\n<p>In a context where commuting remains a sensitive issue \u2013 between persistent inflation and unequal access to transportation \u2013 companies are seeking to adapt their fuel reimbursement policies<\/p>\n\n<p>The good news ? The 2025 tax framework makes certain arrangements such as the <strong>fuel premium<\/strong> more flexible, offering an opportunity for targeted support to motorised employees. But the regulatory complexity remains real: ceilings, criteria, URSSAF, cumulation with <a href=\"https:\/\/verticalexpense.com\/en\/sustainable-mobility-package\/\" target=\"_blank\" rel=\"noopener\">the sustainable mobility package<\/a> (FMD)&#8230; Navigating all this without the right tool can quickly turn into a headache<\/p>\n\n<p>Vertical Expense provides you with a practical decoding to implement a <a href=\"https:\/\/verticalexpense.com\/en\/dematerialisation-of-expense-claims\/\" target=\"_blank\" rel=\"noopener\"><strong>100% compliant and optimized fuel reimbursement strategy.<\/strong><\/a><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>1. What the fuel premium will allow in 2025<\/strong><\/h2>\n\n<p>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).<\/p>\n\n<p>However, <strong>partial fuel coverage<\/strong> is possible in the form of <strong>a fuel premium<\/strong>, with exemption from social security contributions and taxes within the following limits :<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Device<\/strong><\/th><th><strong>2025 Exemption Limit<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Fuel premium<\/td><td>300 \u20ac\/year\/employee<\/td><\/tr><tr><td>Electric charging premium<\/td><td>600 \u20ac\/year\/employee<\/td><\/tr><tr><td>Sustainable Mobility Package (FMD)<\/td><td>600 \u20ac\/year\/employee<\/td><\/tr><tr><td>Cumulative fuel + FMD<\/td><td>600 \u20ac, of which max 300 \u20ac for fuel<\/td><\/tr><tr><td>Overall ceiling (including transport)<\/td><td>900 \u20ac\/year<\/td><\/tr><\/tbody><\/table><\/figure>\n<p>These aids must respect the principle of <strong>equity between eligible employees<\/strong>, through a collective agreement or a unilateral decision by the employer.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>2. Fuel Premium 2025 : who can benefit ?<\/strong><\/h2>\n\n<p>Exemption applies only if the use of a personal vehicle is justified. The main eligibility criteria are :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>No regular public transit service<\/li>\n\n\n\n<li>Out-of-town residence with more than 100,000 inhabitants<\/li>\n\n\n\n<li>Working hours incompatible with transport (shift work, night work&#8230;)<\/li>\n\n\n\n<li>Multi-site interventions without transport provided<\/li>\n<\/ul>\n\n<p><\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Frequent exclusions :<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Employees with official vehicles<\/li>\n\n\n\n<li>Employees whose journeys are already fully covered<\/li>\n\n\n\n<li>Employees housed on site or nearby<\/li>\n<\/ul>\n\n<p><\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Case of part-time employees<\/strong><\/h3>\n\n<p>The assumption of the <strong>2025 fuel premium<\/strong> for a part-time employee is <strong>proportional to his or her working hours.<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>If the employee works <strong>more than 50%<\/strong> of the legal duration (that is, more than 17.5 hours for a base of 35 hours), he benefits from the<strong> same amount<\/strong> as a full-time<\/li>\n\n\n\n<li>If the working time is<strong> less than 50%<\/strong>, the premium is adjusted <strong>pro rata<\/strong><\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>3. How do you pay the 2025 fuel premium ?<\/strong><\/h2>\n\n<p>To implement the fuel premium in the rules by 2025, the company must :<\/p>\n\n<p><strong>Qualifying eligible employees :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Depending on their <strong>place of residence<\/strong>, <strong>working hours<\/strong> or<strong> lack of alternative transportation<\/strong><\/li>\n\n\n\n<li>Taking into <strong>account working time<\/strong> (part-time or full-time)<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>Collect and archive the supporting documents :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Certificate of address<\/li>\n\n\n\n<li>Declaration on the honour of using a personal vehicle<\/li>\n\n\n\n<li>Recharge tickets or mileage records (if required)<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>Calculate and adjust amounts :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pro-rated for part-time employees<\/li>\n\n\n\n<li>By integrating the cumuls with other devices : <strong>sustainable mobility packages (FMD), transport subscriptions, etc.<\/strong><\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>4. Optimize management with a dedicated solution<\/strong><\/h2>\n\n<p>With a software such as <strong>Vertical Expense<\/strong>, you can turn this management into HR and administrative leverage<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Automate calculation rules<\/strong> according to employee profile<\/li>\n\n\n\n<li><strong>Check the compliance of applications<\/strong> in advance to ensure exemptions<\/li>\n\n\n\n<li><strong>Follow in real time the budget allocated<\/strong> by site, population or status<\/li>\n\n\n\n<li><strong>Manage the exemptions used<\/strong> through dedicated reporting for HR or financial management<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>A good configuration avoids reporting errors, secures the company&#8230; and concretely values your social and territorial commitment.-<\/p>\n\n<p><strong>\ud83d\udc49 You want to centralize your refund policy ?<\/strong><\/p>\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-small-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/verticalexpense.com\/en\/expense-notes-software\/\" style=\"background-color:#d13980\">Test Vertical Expense <\/a><\/div>\n<\/div>\n\n<p><\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"excerpt","protected":false},"author":6,"featured_media":45756,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[60],"tags":[136],"class_list":["post-45764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","tag-expense-management"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/45764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/comments?post=45764"}],"version-history":[{"count":0,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/45764\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media\/45756"}],"wp:attachment":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media?parent=45764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/categories?post=45764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/tags?post=45764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}