Offering benefits to employees
An 8 € contribution per meal voucher that respects the band and still has 149.60 € added back, a bicycle-plus-train combination of 1 050 € of which 150 € drop out, and the same car worth 3 600 € or 6 000 € depending on the day it was handed over. Three costed modules. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Place the band of employer contribution that opens the exemption.
- Remember the exemption cap per voucher and when it took effect.
- Compute the voucher value that maximises the exemption.
- Tell the exemption cap from the spending cap.
- Cost the add-back of an excessive contribution.
- Remember the annual exemption limit of the sustainable mobility allowance.
- Place the cap on combining it with public transport coverage.
- Tell the compulsory coverage from the exempt optional portion.
- Know the two scales of flat-rate remote working allowance.
- Choose between the daily and the monthly basis.
- Place the date separating the two flat-rate valuation scales.
- Tell a purchased vehicle from a leased one.
- Remember the effect of employer-paid fuel on the flat rate.
- Apply the distinction between under five years and over five years.
- Cost the gap in base between the old and the new scale.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountPaying 8 € a voucher and having 0.68 € added backWhat you will be able to do
- Place the band of employer contribution that opens the exemption.
- Remember the exemption cap per voucher and when it took effect.
- Compute the voucher value that maximises the exemption.
- Tell the exemption cap from the spending cap.
- Cost the add-back of an excessive contribution.
- Module 29 minIncluded in the full course600 € of bicycle plus 450 € of train, and 150 € that drop outWhat you will be able to do
- Remember the annual exemption limit of the sustainable mobility allowance.
- Place the cap on combining it with public transport coverage.
- Tell the compulsory coverage from the exempt optional portion.
- Know the two scales of flat-rate remote working allowance.
- Choose between the daily and the monthly basis.
- Module 38 minIncluded in the full courseThe same car, 3 600 € yesterday and 6 000 € todayWhat you will be able to do
- Place the date separating the two flat-rate valuation scales.
- Tell a purchased vehicle from a leased one.
- Remember the effect of employer-paid fuel on the flat rate.
- Apply the distinction between under five years and over five years.
- Cost the gap in base between the old and the new scale.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.