Employees can spend the mobility budget within three pillars.

As an employer, you choose what to offer within which pillars. Within the mobility budget, you do not necessarily have to offer pillar 1 (environmentally friendly company car). However, you are obliged to offer one or more options within pillar 2.

Subsequently, an employee freely chooses whether or not to join the mobility budget. The choices he/she can make are determined in advance by the employer.

Each pillar has its own social security and tax regime.

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Pillar 1: environmentally friendly company car

Any fully electric car and a car with a maximum_{CO2 emission} of 95 g/km are environmentally friendly company cars. The provision of the company car is taxed according to the normal rules. Fiscally, the employee is taxed on the benefit in kind. The employer pays a_{CO2 contribution}.

A fuel or charge card is not taxed separately, but incorporated into the benefit of the company car.

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Pillar 2: sustainable mobility

Purchase, rental, maintenance and equipment of bicycles, scooters, monowheels, hoverboards and electric mopeds and motorcycles.

👉 Public transportation, shared cars, scooters, bikes and steps, as well as Uber.

👉 Vehicle rental (on vacation) for up to 30 days per year.

👉 Does an employee live less than 10 km from work (as the crow flies): rent and mensualities

All uses of the budget are fully exempt from social contributions and taxes. Cost equals net.

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Pillar 3: balance mobility budget

The mobility budget that the employee has not spent at the end of the year is paid out in regular money.

Only a special NSSO contribution of 38.07% is deducted from the balance of the mobility budget.

The balance mobility budget, after withholding the special NSSO contribution is completely exempt from taxes.