With Circula's mobility budget, companies can allocate their employees a monthly budget that they can use for their mobility needs. Employees have the possibility to use different means of transportation, which are subject to different tax rules.

Each month, you can submit your mobility receipts via mobile- or Web-app. Circula will verify them, and they will be reimbursed with your next paycheck.

Note: Business trips are not part of the mobility budget!

According to § 3 No. 16 EStG and § 3 No. 15 EStG, special regulations apply regarding the coexistence of travel expenses and employee benefits.

❗ Please note, for a receipt to be accepted, the following information must be visible:❗

Receipts to be reimbursed must always be submitted within the month of their issuance to be effective in calculating the reimbursement.

Please note:

For any corrections, we extend this time frame to submit to 01 - 03 of the following month. Benefits submitted in this time frame should be correct and meet all requirements, as no resubmissions will be accepted after the 03.

Circula stores receipts in an audit-proof manner. Unless your company expresses other requirements, receipts do not need to be stored. However, we advise you to keep the receipts until the controlling is done in Circula.

All means of transport are permitted. From S-Bahn, bus, ICE, to bicycle, e-scooter or car sharing - there are no limits of choice.

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

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.

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

All journeys by public transport within Germany are tax-free. For journeys in individual transport (e.g. cab, scooter, car sharing) and long-distance transport (ICE, IC), the usual taxes are paid.

Exceptions: If the trip is a commute to their first workplace (Erste Arbeitsstätte) made by long-distance transportation, taxes are not due for that trip.

Yes, submit your monthly pass in the Circula app and the total amount will be paid to you in equal monthly installments 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 submit fuel expenses in the "individual transport" category – even for private trips. Note that these costs are taxable.

If you tip a driver, this amount will be excluded from the mobility budget available to you. So, for example, if you have paid €15.00 and tip €3.00, only €15.00 of the submission will be approved as a mobility benefit.