Employee transferred to Paris: what temporary housing and relocation budget in 2026?
A company transfers an employee to Paris: they need to be housed for a few months, while they find lasting housing, and then helped to settle in. Urssaf sets exemption limits for these two items, and the mobility lease (bail mobilité) was designed for this case. Here are the 2026 benchmarks.
Two items, two caps
For Urssaf (in French), the costs an employee incurs in the context of a professional relocation are special expenses inherent to the job. To be exempt from contributions, allowances must stay within limits. For 2026:
| Expense | 2026 flat-rate limit |
|---|---|
| Temporary accommodation and meal expenses (9 months maximum) | €85.10 per day |
| Settling into the new home | 1 705,70 € |
| Increase per dependent child (3 children maximum) | 142,20 € |
| Exempt relocation allowance, maximum shown by Urssaf | 2 132,10 € |
The maximum of €2,132.10 is reproduced as published by Urssaf; the arithmetic sum of €1,705.70 and three times €142.20 would give €2,132.30.
Example. For a transferred employee with two dependent children, the exemption limit for the relocation allowance is €1,705.70 + 2 × €142.20, or €1,990.10. For an employee with no children, it stays at €1,705.70. As for temporary accommodation, an employee housed for 90 days (three months) can thus have up to €7,659 exempt (85.10 × 90), meals included.
These are exemption limits, not market rates or an obligation to spend. They serve as a benchmark for budgeting. For a 30-day month, the temporary accommodation cap comes to about €2,553 (85.10 × 30), and about €22,977 over the 270 days of nine months.
Job transfer or assignment: don't confuse them
The regime is not the same depending on the situation. A long-distance business assignment (grand déplacement) concerns an employee who cannot return home each day: the allowance covers the additional meal and accommodation costs, with decreasing caps (€76.60 per day in Paris for the first three months for accommodation and breakfast). We detail them in housing an employee on assignment in Paris: the real budget.
A job transfer, by contrast, changes the employee's workplace: the goal is to settle them in, first temporarily, then permanently. That is what justifies two distinct caps: temporary accommodation limited to nine months, then relocation costs.
What housing for the first few months?
- A mobility lease in the employee's name. ANIL (in French) describes it for job transfers and temporary assignments: from 1 to 10 months, neither renewable nor extendable, with no security deposit. Urssaf's nine-month window and the ten-month maximum of the mobility lease are of the same order of magnitude. Details in our mobility lease guide;
- The Visale guarantee. Visale lists newly hired or transferred employees over 30, and any tenant eligible for the mobility lease. This can make it easier to access private housing without a personal guarantor (see our article on Visale);
- Furnished housing provided by an operator. The company receives an invoice and a single point of contact, without the employee signing a lease or advancing funds;
- The hotel, for the first few days only: over several months, the budget is no longer of the same order of magnitude as monthly housing.
Questions to settle before the employee arrives
- The real length of the temporary phase: nine months at most for the Urssaf cap, often less if the employee quickly finds housing.
- The household composition: each dependent child (three at most) increases the relocation allowance.
- Who signs and who pays: the employee, the company or an operator — we detail the consequences in renting to a company: company lease or employee lease.
- Early exit: what happens if the transfer is canceled or cut short?
- Included services: linens, cleaning, assistance if there is a problem in the property.
For companies, Belvie provides furnished apartments that it manages itself, from the 1st to the 15th arrondissement: billed to the company, a single point of contact, linen and cleaning included, a stay that ends when the assignment does. You describe the need, and we propose a selection available within 48 hours — see our corporate housing page.
Key takeaways
- Urssaf caps the exemption at €85.10 per day for the accommodation and meals of a transferred employee, for 9 months at most.
- Relocation is capped at €1,705.70, plus €142.20 per dependent child (three at most).
- The mobility lease (1 to 10 months, no security deposit) corresponds to the temporary phase of a job transfer.
- These amounts are exemption caps, not rates: to be confirmed for your situation.
This article is for information purposes and does not replace legal or labor and social-security advice. The Urssaf amounts are those for 2026; the conditions of application depend on the situation of the employee and the company, to be checked with your accountant or Urssaf.
Official sources
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