Sustainable Mobility Allowance 2026: full guide

In 2025, nearly one in two French employees reported wanting to favour sustainable commuting modes. The Sustainable Mobility Allowance (SMA / FMD) has therefore become both a social and environmental lever, and a genuine business asset for companies focused on employer attractiveness and CSR impact.

Why the Sustainable Mobility Allowance matters in 2026

Introduced in 2020, the Sustainable Mobility Allowance (FMD) has steadily become a key driver of change in employee commuting habits. Against a backdrop of rising fuel costs and growing regulatory pressure on indirect emissions (Scope 3), it has become a cornerstone of corporate CSR strategies.

Sustainability reporting frameworks (CSRD, DPEF) are raising the bar on transparency around commute-related emissions. Integrating the SMA into corporate strategy is no longer a token gesture — it is a measurable investment in carbon performance.

The regulatory framework and SMA amounts for 2026

In 2026, the Sustainable Mobility Allowance remains governed by the French Labour Code and French social security authority (URSSAF) guidelines. Companies can pay an allowance that is exempt from social contributions and income tax, up to a set annual ceiling (which should be checked each year).

Year	Tax-exempt ceiling	Additional notes
2024	up to €800	Cumulation with transit pass possible subject to conditions
2025	to be confirmed	Ceiling may change under the annual Finance Act
2026	SMA amount 2026: to be confirmed	Monitor the next URSSAF update

Eligible transport modes include personal bicycles, e-bikes, electric scooters, carpooling (as driver or passenger), public transport outside a subscription, and certain shared mobility solutions (free-floating, car-sharing). Platforms such as Swile, Edenred or Greenway offer integrated management solutions.

Step 1: Deciding to implement the Sustainable Mobility Allowance

Implementing the Sustainable Mobility Allowance requires either a collective agreement or, failing that, a unilateral employer decision after consulting the works council (CSE). The CHRO and CFO must align the measure with the company's quality-of-life and CSR policies by defining: eligible employees, the amount granted, and proof requirements.

Aligning HR and CSR strategy

The goal is twofold: encourage low-carbon commuting while improving employee well-being. By deploying the SMA, you strengthen the coherence between your non-financial reporting and your employee benefits offering.

Setting amounts and payment schedules

Payment can be monthly, quarterly or annual. Some companies opt for a mobility credit redeemable via a dedicated card or app, making payroll management and accounting tracking simpler.

Step 2: Funding, managing and documenting eligible mobility

Managing the SMA effectively depends on traceability: eligibility proof, journey documentation and centralised accounting. The CFO plays a critical role here in controlling cash flows and ensuring URSSAF exemption compliance.

Traceability and compliance

Each company must define its own criteria: home-to-work distance, minimum journey frequency, or a signed declaration of use. Supporting documents must be retained for five years in line with French tax authority (DGFiP) rules.

Managing through a digital platform

Solutions like Greenway automate allowance tracking, link expenditure to CSR policy and consolidate Scope 3 indicators related to employee commuting. ERP integration simplifies accounting and expense reconciliation.

Step 3: Supporting adoption, the Novalum case study

To bring this to life, consider Novalum, a 530-employee industrial mid-market company based in Toulouse specialising in low-carbon public lighting. In 2024, the company wanted to strengthen its employer mobility plan and cut individual car commutes by 30%.

Diagnostic phase

An internal audit revealed that 60% of employees live within 8 km of the workplace. Yet 70% were still commuting by car. The SMA emerged as an effective incentive to durably shift those habits.

Operational rollout

Novalum decided to offer an annual credit of €600, disbursed digitally via a corporate card. HR set up automated monthly tracking through a partnership with Greenway, streamlining cost-centre accounting and ESG indicator integration.

Carbon footprint and employee well-being

Within less than a year, the company recorded a 15% reduction in commute-related emissions and a marked improvement in employee satisfaction scores. The SMA became a pillar of Novalum's carbon roadmap and employer brand.

Mini-FAQ on implementation and transport modes

Which transport modes are covered by the SMA (bicycle, scooter)?

The SMA covers use of bicycles (standard and electric) and personal light electric vehicles such as e-scooters. Maintenance and purchase costs may also be covered under certain conditions.

How do I determine the right SMA amount for 2026?

The SMA amount for 2026 will be confirmed in the next URSSAF update. Plan a budget in line with previous years, adjusted for your CSR targets and the number of eligible employees.

Can the SMA be combined with a public transport subscription?

Yes, cumulation is possible up to an overall tax-exempt ceiling. You should verify how amounts are split in payroll or through whichever platform you use.

Is implementing the Sustainable Mobility Allowance mandatory?

No, but it is strongly encouraged for companies with more than 50 employees at a single site. It can be integrated into the mandatory employer mobility plan required for organisations of that size.

How do I justify actual SMA use to URSSAF?

A signed declaration or proof of subscription is generally sufficient, but each company is free to define its own internal processes to eliminate the risk of a tax reassessment.

Conclusion and management outlook

The Sustainable Mobility Allowance has become an operational lever for companies undergoing ecological transformation. Its value lies equally in the employee experience it creates and the carbon reporting data it generates.

As CSRD compliance takes hold and transparency obligations tighten, the SMA is becoming a strategic indicator — a management tool to be cross-referenced with other employee benefit schemes and responsible spending policies.