{"id":190638,"date":"2026-11-06T12:10:43","date_gmt":"2026-11-06T11:10:43","guid":{"rendered":"https:\/\/www.ruffetassocies.fr\/?p=190638"},"modified":"2026-11-06T12:29:56","modified_gmt":"2026-11-06T11:29:56","slug":"the-2026-fuel-allowance-exemption-limit-raised-to-e1000","status":"publish","type":"post","link":"https:\/\/www.ruffetassocies.fr\/en\/the-2026-fuel-allowance-exemption-limit-raised-to-e1000\/","title":{"rendered":"The 2026 fuel allowance : Exemption limit raised to \u20ac1,000"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"190638\" class=\"elementor elementor-190638\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-692654a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"692654a2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-724d96ac\" data-id=\"724d96ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2339e218 elementor-widget elementor-widget-text-editor\" data-id=\"2339e218\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\n<p>In response to rising fuel prices, the Government relaxed the rules governing the fuel allowance, also known as the transport allowance, on several occasions during 2026.<\/p>\n<p>Following several announcements and a press release from the BOSS, two decrees \u2013 No. 2026-973 and No. 2026-974 of 20 October 2026 \u2013 published in the Official Journal on 21 October 2026, provided a regulatory basis for raising the social security exemption ceiling to <strong>\u20ac1,000 per year per employee<\/strong>.<\/p>\n<p>We would therefore like to provide an overview of the new rules applicable in this area :<\/p>\n<h6 style=\"color: #7a7a7a;\">\u00a0<\/h6>\n<h6 style=\"color: #7a7a7a;\"><strong><span style=\"color: #0086b1;\"><span class=\"TextRun SCXW245109138 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW245109138 BCX0\"><span class=\"TextRun SCXW226221573 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226221573 BCX0\">The fuel allowance : a reminder of the measures in place<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>\n<div>\n<p>The fuel allowance is an <strong>optional<\/strong> contribution by the employer towards all or part of the fuel costs, or charging costs for electric, plug-in hybrid or hydrogen-powered vehicles, incurred by employees for journeys between their usual place of residence and their place of work.<\/p>\n<p>In principle, it is reserved for employees who are obliged to use their own vehicle, that is to say :<\/p>\n<ul>\n<li>Those whose usual place of residence or place of work is situated in a municipality not served by a regular public transport service (or by a private service organised by the employer), or outside the scope of a mandatory mobility plan;<\/li>\n<li>Or those whose working hours do not allow them to use public transport.<\/li>\n<\/ul>\n<\/div>\n<h6>\u00a0<\/h6>\n<p>It cannot be combined with the compulsory reimbursement of public transport season tickets, and the exemption from social security contributions was capped at \u20ac300 per year per employee for fuel.<\/p>\n<p>This scheme was relaxed in two stages in 2026 :<\/p>\n<ul>\n<li><strong>From June<\/strong> : the ceiling was raised to \u20ac600, with the requirement regarding lack of public transport services and the prohibition on combining benefits suspended until 31 December, a measure which the BOSS adopted on 6 August 2026;<\/li>\n<li><strong>In the autumn : the ceiling was raised to \u20ac1,000<\/strong>, announced by the Government on 22 September 2026 and now laid down by decree.<\/li>\n<\/ul>\n<h6>\u00a0<\/h6>\n<h6 style=\"color: #7a7a7a;\"><strong><span style=\"color: #0086b1;\"><span class=\"TextRun SCXW245109138 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW245109138 BCX0\"><span class=\"TextRun SCXW226221573 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226221573 BCX0\">What the decrees of 20 October 2026 change<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>\n<div>\n<p>The two decrees of 20 October 2026 (Nos. 2026-973 and 2026-974) provided a regulatory basis for raising the ceiling, which had previously only been announced.<\/p>\n<p>Consequently, the ceiling for exemption from social security contributions has been raised to <strong>\u20ac1,000 per year per employee<\/strong> for sums paid <strong>up to 31 December 2026<\/strong>.<\/p>\n<p>Two important points to note :<\/p>\n<ul>\n<li>The sum of <strong>\u20ac1,000 is a maximum<\/strong>, not an amount that must be paid: the allowance remains optional and each employer may decide to pay all or part of this sum.<\/li>\n<li><strong>This ceiling applies to both<\/strong> the fuel (or electric charging) allowance and the sustainable mobility allowance. For example, an employee who already receives a sustainable mobility allowance of \u20ac400 will only be eligible for a tax-exempt fuel allowance of \u20ac600.<\/li>\n<\/ul>\n<\/div>\n<h6>\u00a0<\/h6>\n<h6 style=\"color: #7a7a7a;\"><strong><span style=\"color: #0086b1;\"><span class=\"TextRun SCXW245109138 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW245109138 BCX0\"><span class=\"TextRun SCXW226221573 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226221573 BCX0\">Which employees are affected ?<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>\n<div>\n<p>The two decrees do not address the conditions for awarding the allowance. Nevertheless, the BOSS has clarified these conditions with regard to fuel costs.<\/p>\n<p>Thus, for fuel costs alone and until 31 December 2026, a relaxation of the rules has taken place in two stages :<\/p>\n<ul>\n<li><strong>Since the press release of 6 August 2026<\/strong> : the allowance may be paid even if the employee has access to public transport, and may be combined with the reimbursement of the cost of a public transport season ticket;<\/li>\n<li><strong>Since the press release of 22 October 2026<\/strong>, published following the decrees : it appears that the remaining conditions have also been lifted: the allowance could be paid regardless of the employee\u2019s working hours or whether they are subject to a compulsory mobility scheme.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>According to this interpretation, <em><strong>any employee who uses their own vehicle for their commute could therefore benefit from this<\/strong><\/em>. That said, and as highlighted by the BOSS, this relaxation will need to be confirmed by the 2027 Finance Act.<\/p>\n<p><strong>Please note<\/strong> : this relaxation does not apply to the recharging of electric vehicles or the sustainable mobility allowance, which remain subject to the usual conditions. It must also be enshrined in the 2027 Finance Act, which is currently under review.<\/p>\n<\/div>\n<p><strong>\u00a0<\/strong><\/p>\n<h6 style=\"color: #7a7a7a;\"><strong><span style=\"color: #0086b1;\"><span class=\"TextRun SCXW245109138 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW245109138 BCX0\"><span class=\"TextRun SCXW226221573 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226221573 BCX0\">How is this treated for tax purposes for the employee ?<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>\n<div>\n<p>The decrees of 20 October 2026 relate solely to the exemption from <strong>social security contributions<\/strong>. The income tax exemption remains governed by the provisions of the General Tax Code.<\/p>\n<p>Article 2 of the draft Finance Bill for 2027 provides for the tax-free allowance for the fuel allowance to be increased to \u20ac1,000 in respect of 2026 income, <strong>but it has not yet been adopted<\/strong>.<\/p>\n<p>Although the official announcement refers to a tax-exempt allowance of \u20ac1,000, a portion of this may remain taxable under the current wording of the legislation.<\/p>\n<\/div>\n<p>\u00a0<\/p>\n<h6 style=\"color: #7a7a7a;\"><strong><span style=\"color: #0086b1;\"><span class=\"TextRun SCXW245109138 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW245109138 BCX0\"><span class=\"TextRun SCXW226221573 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226221573 BCX0\">Conditions for the introduction of the fuel allowance<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>\n<div>\n<p>The fuel allowance is not compulsory and remains a matter of discretion for employers.<\/p>\n<p>An employer wishing to pay it must introduce it :<\/p>\n<ul>\n<li>By means of a company-level or inter-company agreement or, failing that, by a sector-wide agreement;<\/li>\n<li>In the absence of any agreement, by a unilateral decision of the employer, following consultation with the Social and Economic Committee (CSE) where one exists.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Whichever route is chosen, the allowance must be awarded on the same terms to all employees who meet the conditions. Any discretionary award is prohibited and could give rise to a risk of a tax adjustment in the event of a URSSAF audit.<\/p>\n<\/div>\n<p>\u00a0<\/p>\n<p>We are here to help you assess whether the fuel allowance is appropriate for your organisation and to support you in implementing it.<\/p>\n<p>Do you have any questions ? Your dedicated account manager is on hand to answer any queries you may have.<\/p>\n<p><em><strong>This article was written in November 2026 by the Social Department<\/strong><\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0951ee6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0951ee6\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3cc32c3\" data-id=\"3cc32c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1522f0a elementor-widget elementor-widget-button\" data-id=\"1522f0a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/wp-content\/uploads\/2026\/11\/Circulaire-Prime-Carburant-EN-2026-RUFF-ASSOCIES.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View the diagram<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In response to rising fuel prices, the Government relaxed the rules governing the fuel allowance, also known as the transport allowance, on several occasions during 2026. Following several announcements and a press release from the BOSS, two decrees \u2013 No. 2026-973 and No. 2026-974 of 20 October 2026 \u2013 published in the Official Journal on [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":190617,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"The 2026 fuel allowance : Exemption limit raised to \u20ac1,000","_seopress_titles_desc":"In response to rising fuel prices, the Government relaxed the rules governing the fuel allowance, also known as the transport allowance, on several occasions during 2026.","_seopress_robots_index":"","content-type":"","footnotes":""},"categories":[234],"tags":[],"_links":{"self":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190638"}],"collection":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/comments?post=190638"}],"version-history":[{"count":4,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190638\/revisions"}],"predecessor-version":[{"id":190643,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190638\/revisions\/190643"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media\/190617"}],"wp:attachment":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media?parent=190638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/categories?post=190638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/tags?post=190638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}