AFB Transport Allowances

There are two transport allowance amounts. One is for large cities (Paris and large cities listed in the labor agreement), and the other is for smaller cities (cities with more than 100,000 inhabitants listed in the labor agreement). The allowance amounts have two associated earning elements: PRM TR 1 NC and PRM TR 2 NC.

Using the Element Assignment by Payee or Payee Assignment by Element pages in the Global Payroll core application, assign the earning PRM TR 1 NC for Paris and large cities, or PRM TR 2 NC for cities with more than 100,000 inhabitants.

A payee is allowed to receive only one of these two allowances, so the two earnings are exclusive and should not be triggered for the same payee. The system does not control whether the two earnings are entered simultaneously; it is your responsibility to manage this process.

The earnings for smaller cities are not subject to tax or social security contributions because the limit is equal to the earnings. The other earnings are split into an amount subject to contributions and an amount not subject to contributions.

You assign the allowance to the payee. Global Payroll for France does not check whether the allowance for a large city is being paid to a payee working in a small city. However, the system does check whether the earning is subject to social security contributions and tax.

Payees may receive other transport benefits. For example, someone may work in Paris and receive an allowance for a Carte Orange.

Some payees may receive a car benefit in kind. A payee receiving an allowance for a Carte Orange, or a transport benefit in kind, is not eligible to receive a Premium 1 or Premium 2 transport allowance.

A generation control element verifies whether either of these allowances is being paid, and if either is being paid, a Premium 1 or Premium 2 allowance is not triggered, even if requested by the user.