Circula Mobility is an employee benefit in the form of a mobility budget. Companies can allocate their employees a monthly budget that they can use for their mobility needs. By submitting receipts to Circula, users can receive a monthly allowance. Employees can use any form of transport they need, both private and for travelling to their first place of work ("erste Tätigkeitsstätte"), but different tax rules apply depending on their choice.

Companies can freely determine the amount they wish to make available to their employees. In this way, you remain flexible and offer your employees a personalized and unique benefit.

Employees who have access to the mobility budget can use it for any means of transport - optimized under tax law. From suburban trains, buses, and ICE trains to bicycles, e-scooters, and car sharing.

Employees who have the mobility budget at their disposal can use it for any means of transport - optimized in terms of tax law. From suburban trains, buses and ICE trains to bicycles, e-scooters and car sharing. Means of transport are divided into three categories and are taxed differently.

If you would like to provide your employees with a mobility budget, but only for public transport, you can opt for our tax-free mobility allowance. The public transport allowance (only) covers all means of transport that can be assigned to local public transport or long-distance passenger transport if this is explicitly used for the journey to the first place of work.

This benefit is fully exempt from tax and social security contributions for both employers and employees.

Employers can use this employee benefit to implement their own sustainability strategy and thus motivate employees to adopt more sustainable behaviour.

No, employees are free to decide which trips they use their budget for - whether private or to the first place of work is irrelevant.

All journeys by public transport within Germany are tax-free. The usual taxes are paid for journeys on private transport (e.g. taxi, scooter, car sharing) and long-distance transport (ICE, IC).

Exceptions: If the journey is a commute to the first place of work by long-distance transport, no tax is payable for this journey

The definition of the first place of work depends on the company's internal regulations. Section 9 (4) sentence 1 EStG of the BMF letter serves as a guide.

All means of transport are permitted from S-Bahn, bus, ICE, to bicycle, e-scooter, or car sharing.

The definition of the first place of work depends on internally determined regulations of the company. Section 9 paragraph 4 sentence 1 EStG of the BMF letter serves as orientation.

Yes, submit your monthly pass in the Circula app and the total amount will be paid to you in equal monthly instalments until the end of the term.

Example: If you submit an annual pass worth €400, you will receive €33.33 monthly reimbursement.

Yes, employees can claim fuel costs in the category "individual transport" - also for private trips. Please note that these costs must be taxed.

Companies are free to determine the amount they want to make available to their employees. In this way, you remain flexible and offer your employees an individual and unique benefit.