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The Mobility Benefit for employees
The Mobility Benefit for employees

Everything you need to know to use Circulas mobility budget

Sophie Jordan avatar
Written by Sophie Jordan
Updated over a week ago

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.

How does this work?

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.

How do I submit a Benefit?

Scan receipt variant:

  1. Go to the "Benefits" tab in your mobile app

  2. Tap the yellow Plus Button to submit a receipt or a ticket.

  3. Select "Mobility"

  4. Scan your receipt

  5. Tap Submit

  6. Track your submitted receipts in the "Benefits" tab. (Every submission has a status, approved receipts show the calculated reimbursement amount.)

Submit Variant Benefit from Receipt Filing:

  1. Go to the "Storage" tab in your mobile app

  2. Select the receipt, invoice, or ticket you want to submit

  3. Select "Benefit"

  4. Select "Mobility"

  5. Select the category of transportation you used.

  6. Tap Submit

  7. Track your submitted receipts in the "Benefits" tab. (Every submission has a status, approved receipts show the calculated reimbursement amount.)

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

✔️ Means of transport

✔️ Date of receipt

✔️ Amount of receipt

✔️ Expiration date

For time cards such as the Deutschlandticket, it is possible to estimate the validity period even if payment was made in advance, provided that appropriate documents were submitted proving payment, booking and validity period of the ticket.

All other tickets will be accepted for the month of the invoice date.

Frequently asked questions

By when must my receipts be submitted?

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.

❗️ So please submit all receipts promptly and correctly in order to maximize your budget.

Do users have to keep the receipts?

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.

Which means of transport can be used with mobility benefits?

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

Does the mobility budget only apply to trips to the first place of work (Erste Tätigkeitsstätte)?

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

What is considered to be the first place of work (Erste Tätigkeitsstätte)?

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.

What is the maximum monthly amount of the mobility budget?

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.

Which types of mobility are taxed and which are tax-free?

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.

Can employees be reimbursed for an annual public transport pass?

Yes, that is possible. Please check out this article to find out more.

Can employees reimburse travel by private car?

Yes, employees can submit fuel expenses in the "individual transport" category – even for private trips. Note that these costs are taxable.

Is tipping excluded from the amount approved?

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.

Do you still have questions?

💬 Chat Support
📞+49 30 588 491 01

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