{"id":30429,"date":"2020-10-20T08:58:39","date_gmt":"2020-10-20T06:58:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30429"},"modified":"2026-04-13T16:51:16","modified_gmt":"2026-04-13T14:51:16","slug":"le-forfait-mobilites-durables","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/","title":{"rendered":"Le forfait mobilit\u00e9s durables"},"content":{"rendered":"<p>Gr\u00e2ce au forfait mobilit\u00e9s durables, les salari\u00e9s peuvent se faire rembourser les frais du trajet domicile-travail lorsqu\u2019ils utilisent un <strong>moyen de transport alternatif. <\/strong><\/p>\n<p>C\u2019est le <strong>forfait mobilit\u00e9s durables. <\/strong>Son versement ne supporte pas de cotisations sociales, ni l\u2019imp\u00f4t sur le revenu, dans la limite de 500 \u20ac\/an. Cette prise en charge, en vigueur depuis le 1er Janvier 2020, n\u2019est cependant pas obligatoire.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur les conditions du forfait mobilit\u00e9s durables.<\/p>\n<h2><strong>Quels sont les transports concern\u00e9s ?<\/strong><\/h2>\n<p>Les moyens de transport durables pris en charge sont les suivants\u00a0:<\/p>\n<ul>\n<li>Le v\u00e9lo (avec ou sans assistance \u00e9lectrique),<\/li>\n<li>Le covoiturage (en tant que passager et en tant que conducteur), voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/prime-de-covoiturage\/\" target=\"_self\" rel=\"noopener\">La prime de covoiturage<\/a>,<\/li>\n<li>Les autres services de mobilit\u00e9 partag\u00e9e :\n<ul>\n<li>partage de v\u00e9hicules \u00e9lectriques ou hybrides,<\/li>\n<li>location et mise \u00e0 disposition en libre service de v\u00e9los (ou de trottinettes),<\/li>\n<\/ul>\n<\/li>\n<li>Les transports publics de personnes (autres que ceux concern\u00e9s par la prise en charge obligatoire des frais d\u2019abonnement).<\/li>\n<\/ul>\n<h2><strong>Mise en place du forfait mobilit\u00e9s durables<\/strong><\/h2>\n<p>Un accord collectif (d&rsquo;entreprise ou de branche), ou une DUE (d\u00e9cision unilat\u00e9rale de l\u2019employeur) apr\u00e8s consultation du CSE (comit\u00e9 social et \u00e9conomique) doit fixer les caract\u00e9ristiques du forfait :<\/p>\n<ul>\n<li>son montant,<\/li>\n<li>les modalit\u00e9s de versement,<\/li>\n<li>les crit\u00e8res d\u2019attribution et de prise en charge par l\u2019employeur.<\/li>\n<\/ul>\n<p>Si l&#8217;employeur change les caract\u00e9ristiques du forfait, il doit en avertir les salari\u00e9s au moins 1 mois \u00e0 l&rsquo;avance.<\/p>\n<h2><strong>Pour quels salari\u00e9s ?<\/strong><\/h2>\n<p>Le forfait mobilit\u00e9s durables peut \u00eatre vers\u00e9 \u00e0 tous les salari\u00e9s.<\/p>\n<p>Pour les salari\u00e9s \u00e0 temps partiel, la prise en charge d\u00e9pend de la dur\u00e9e du travail :<\/p>\n<ul>\n<li>Lorsque la dur\u00e9e du travail est sup\u00e9rieure \u00e0 50% de la dur\u00e9e l\u00e9gale, le salari\u00e9 a droit au forfait comme un salari\u00e9 \u00e0 temps complet.<\/li>\n<li>Lorsque la dur\u00e9e du travail est inf\u00e9rieure \u00e0 50% de la dur\u00e9e l\u00e9gale, la prise en charge de l&#8217;employeur est proportionnelle \u00e0 la dur\u00e9e de travail.<\/li>\n<\/ul>\n<h2><strong>Montants et exon\u00e9rations<\/strong><\/h2>\n<p>La prise en charge de ces frais prend la forme d\u2019une allocation forfaitaire, dans la limite de 600 \u20ac par an. Cette prise en charge est exon\u00e9r\u00e9e de cotisations sociales et d\u2019imp\u00f4t, dans la limite de 500 \u20ac par salari\u00e9.<\/p>\n<p>Le salari\u00e9 doit \u00eatre en mesure de fournir un justificatif de l\u2019utilisation des modes de transport susvis\u00e9s. (ou, \u00e0 d\u00e9faut, une attestation sur l\u2019honneur).<\/p>\n<p>Le forfait mobilit\u00e9s durables est <strong>cumulable<\/strong><\/p>\n<ul>\n<li>\u00e0 la prise en charge des frais de carburant et de l&rsquo;alimentation des v\u00e9hicules \u00e9lectriques, hybrides rechargeables ou hydrog\u00e8ne. Dans ce cas, les salari\u00e9s sont exon\u00e9r\u00e9s d\u2019IR dans la limite globale de 500 \u20ac par an. (tout en respectant le plafond de 200 \u20ac pour les frais de carburant).<\/li>\n<li>\u00e0 la prise en charge des abonnements de transports publics, de services publics de location de v\u00e9lo. Dans ce cas, le plafond d&rsquo;exon\u00e9ration d&rsquo;imp\u00f4t se porte \u00e0 600 \u20ac \u00e0 compter de l\u2019imposition des revenus de 2021. Au cas o\u00f9 le montant de la prise en charge obligatoire des frais de transports en commun publics est sup\u00e9rieur, le plafond d&rsquo;exon\u00e9ration monte jusqu&rsquo;\u00e0 ce montant.<\/li>\n<\/ul>\n<p>Attention ! le cumul de la prise en charge des frais de carburant et des frais de transports en commun n&rsquo;est pas permis.<\/p>\n<h4><strong>Il faut mentionner le montant de la prise en charge sur la feuille de paie.<\/strong><\/h4>\n<p>(Les fonctionnaires peuvent \u00e9galement b\u00e9n\u00e9ficier de la prise en charge des frais de trajets en v\u00e9lo ou en co-voiturage, dans la limite de 200\u00a0\u20ac par an).<\/p>\n<div class=\"encadre-style\"> Le forfait mobilit\u00e9s durables remplace l&rsquo;indemnit\u00e9 kilom\u00e9trique v\u00e9lo (IKV)\u00a0 mise en place en 2016. Les employeurs qui versent aux salari\u00e9s l\u2019IKV peuvent continuer \u00e0 verser cette indemnit\u00e9. Elle s&rsquo;assimile alors au versement du forfait mobilit\u00e9s durables. <\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Laissez nous un commentaire ci-apr\u00e8s ! Et retrouvez nos \u00a0articles. sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-mobilites-durables-verdissent-un-peu-plus\/\" target=\"_self\" rel=\"noopener\">Les mobilit\u00e9s durables verdissent un peu plus<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/tout-savoir-sur-le-vehicule-electrique\/\" target=\"_self\" rel=\"noopener\">Tout savoir sur le v\u00e9hicule \u00e9lectrique<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-trajet-domicile-travail-et-la-transition-energetique\/\">Le trajet domicile-travail et la transition \u00e9nerg\u00e9tique<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bareme-kilometrique-2026\/\" target=\"_self\" rel=\"noopener\">Le bar\u00e8me kilome\u0301trique 2026<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-plan-de-transition-ecologique-pour-les-pme-et-tpe\/\">Le plan de transition \u00e9cologique pour les PME et TPE<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Gr\u00e2ce au forfait mobilit\u00e9s durables, les salari\u00e9s peuvent se faire rembourser les frais du trajet domicile-travail lorsqu\u2019ils utilisent un moyen de transport alternatif. C\u2019est le forfait mobilit\u00e9s durables. Son versement ne supporte pas de cotisations sociales, ni l\u2019imp\u00f4t sur le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30430,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-30429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le forfait mobilit\u00e9s durables | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le forfait mobilit\u00e9s durables permet aux salari\u00e9s de se faire rembourser les frais du trajet domicile-travail effectu\u00e9 avec un moyen de transport alternatif\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le forfait mobilit\u00e9s durables | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le forfait mobilit\u00e9s durables permet aux salari\u00e9s de se faire rembourser les frais du trajet domicile-travail effectu\u00e9 avec un moyen de transport alternatif\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-20T06:58:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-13T14:51:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2020\/10\/forfait-mobilite-durable-e1620199406227-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"331\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le forfait mobilit\u00e9s durables\",\"datePublished\":\"2020-10-20T06:58:39+00:00\",\"dateModified\":\"2026-04-13T14:51:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\"},\"wordCount\":724,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2020\/10\/forfait-mobilite-durable-e1620199406227-1.jpg\",\"articleSection\":[\"Social-rh\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\",\"url\":\"https:\/\/valoxy.org\/blog\/le-forfait-mobilites-durables\/\",\"name\":\"Le forfait mobilit\u00e9s durables | Blog Valoxy - 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