Independent Transportation Allowance
Payees who do not use public transportation may be entitled to these allowances:
-
Transportation allowance.
There is no legal obligation for payees living and working outside Paris to receive a transportation allowance. Special rules may be defined by collective agreements.
This allowance is managed using payee assignments and is calculated by the earning IND TRANSPOR. To trigger this earning, you must assign it to individual payees using the Element Assignment by Payee (GP_ED_PYE) or Payee Assignment by Element (GP_ED_ELEM) components, or the One Time (Positive Input) component (GP_PI_MNL_ERNDED).
The amount that you want to reimburse must be entered in the amount field of the override if the amount is different from the statutory allowance.
-
Mileage allowance.
The mileage allowance is stored in the earning IND KILOMETR. The calculation rule for this earning is rate x unit, where the unit is the number of kilometers traveled and the rate is the reimbursement rate.
The payment of the allowance is triggered by positive input and the user must override the unit and rate fields with the amounts needed.
| Premium Reimbursement | Exemption from social security contributions Paris area | Exemption from social security contributions Provinces | Exemption from the income tax (*) and the tax on salaries Paris area | Exemption from the income tax (*) and the tax on salaries Provinces |
|---|---|---|---|---|
|
Payment of the statutory independent transport allowance |
Yes |
Yes |
Yes |
Yes |
|
50% reimbursement of the transportation ticket (Paris area) |
Yes |
Yes |
||
|
More than 50% (general case) |
Yes, if the company can supply proof of the expenses. |
Yes, up to a limit of 50% of the transportation ticket. |
||
|
Payee applying a fixed deduction for professional expenses |
Yes, up to a limit of 50% of the transportation ticket. |
Yes, up to a limit of 50% of the transportation ticket. |
||
|
Total or partial financial liability for transportation expenses (provinces) |
|
Yes, up to the 2nd class rate (SNCF or other transportation companies). |
Yes, up to the limit of the statutory independent transport allowance. |
Yes, up to the limit of the statutory independent transport allowance. |
|
Payee applying a fixed deduction for professional expenses |
|
Yes, up to the limit of the statutory independent transport allowance. |
Yes, up to the limit of the statutory independent transport allowance. |
Yes, up to the limit of the statutory independent transport allowance. |
(*) Except if for real professional expenses deduction.
Note:
Global Payroll for France manages only the Paris Carte Orange reimbursement and the reimbursement of independent transport allowance. PeopleSoft do not provide any logic to differentiate between other transportation premiums and reimbursement amounts that are liable or not liable for social security contributions and income tax. You must define the rules yourself.