What are the Mandatory Allowances for employees in France?

In France, specific allowances are mandated by law to support employees in various work-related circumstances. This article outlines the key mandatory allowances, including home office support and public transportation reimbursements.


Home Office Allowance (Allocation Forfaitaire de Télétravail) is provided to employees who work from home. This allowance is intended to cover additional costs associated with working remotely.

  • Horizons: Employees are entitled to a fixed home office allowance of €57.20 per month. This amount is non-taxable and is standardized across the company.


Public Transportation Allowance is mandated to support employees commuting to work.

  • Reimbursement Requirement: Employers are required to reimburse 50% of the cost of public transportation passes purchased by employees. This reimbursement is non-taxable.
  • Note for Horizons: While this reimbursement is a legal requirement, it may not be applicable for Horizons employees as they are primarily working from home. Any specific requests or exceptions should be reviewed with Legal to ensure compliance.

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