Mobility Benefits for employers

Everything you need to know about using the mobility budget.

Juliane Rahmel avatar
Written by Juliane Rahmel
Updated over a week ago

Circula Mobility is an employee benefit in the form of a mobility budget. Companies can allocate a monthly budget for their employees to use for their mobility needs.

By submitting receipts to Circula, users can receive a monthly allowance. Employees can use any transportation they need, both privately and for travel to the first place of work (Erste Tätigkeitsstätte), but different tax rules apply depending on the choice.

What amount can I offer my employees?

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.

For which means of transport can the mobility budget be used?

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.

Individual transport

Public transport (tax-free)

Long-distance passenger transport (tax-free if commuting to the first place of work)

Car Sharing: e.g. WeShare, Miles, etc.

S-Bahn and U-Bahn

Trains: ICE, IC, EC, Flixtrain, foreign long-distance trains, etc.

Bike Sharing: e.g. Jump, NextBike, etc.


Long-distance buses: Intercity Bus, Flixbus, etc.

E-Scooters: e.g. Tier, Lime, etc.

RE-, RB-Trains

Related costs: e.g. seat reservations

Taxi: e.g. local Taxicab companies. Uber, etc.


Flüge: All lines

Ferries in the local and nearby area

Mietwagen: e.g. Sixt, Buchbinder, etc.

Private vehicle: e.g. Parking tickets, Fuel receipts, Toll, etc.

Private Bike: Acquisition costs, accessories, repair, etc.

❗️Note❗️: Business trips are not part of the mobility budget! Special rules apply with regard to the compatibility of travel expenses under Section 3 No. 16 EStG and employee benefits under Section 3 No. 15 EStG.

Der ÖPNV-Zuschuss

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 tax-free mobility budget includes all means of transportation that can be assigned to public transport (ÖPNV) or long-distance passenger transport if it is explicitly used for commuting to the first place of work.

As the name suggests, this benefit is completely free from taxes and social security contributions for both employers and employees. The tax-free mobility budget enables companies to implement their own sustainability strategy and motivate employees to adopt more sustainable behavior.

Frequently asked questions

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.

Which means of transport can employees use with the mobility budget?

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

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 for the mobility budget?

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.

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, 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.

Can employees submit trips with their private car?

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

Do you still have questions?

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