New tax rates have been established for the employer's mobility payment in France by means of a circular letter published on May 27th, 2025. This tax is a mandatory contribution for all companies with at least 11 employees, which aim is to finance public transport.
How to file it?
The collection of this contribution is done by the Urssaf, and it must be declared on a monthly basis, through the monthly declaration of social contributions (déclaration sociale nominative o DSN).
Regarding the calculation of the payable amount, it represents a percentage on the total remunerations subject to social contributions. This percentage may vary depending on the municipality or community where the company has its establishments.
In the case that a company has different establishments in more than one area, it will be subject to the mobility payment only in the areas where it employs at least 11 employees.
From July 2025, new changes have been introduced in the applicable rates for each municipality or community, which can be consulted in the circular letter published on May 27th, 2025. Furthermore, Urssaf offers the companies a simulator, allowing them to calculate the applicable rate for each community or municipality.
On the other hand, starting from the year 2025, the municipalities can opt for the creation of an additional contribution, at regional or rural level. In this case, additional payment should be added to the amount of the employer's contribution already due.
Given the political instability in France, combined with constant tax reforms, it is wise to rely on a local partner to ensure the flawless management of your tax affairs in the country. Do not hesitate to contact Auxadi for the administration of your taxes in France or in any of the over 50 countries where we operate.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.