Here is wat is agreed:
• The existing mobility budget will be reformed into a mobility budget accessible to everyone. This will be based on the provision by the employer of a budget in which the car, as well as other modes of transport, will be spending options based on their actual value.
Additionally, the new mobility budget will replace existing schemes for employer contributions to employees' commuting and private travel, with the aim of simplifying the current system.
Furthermore, the new scheme will receive favorable (para)fiscal treatment to ensure the attractiveness of the new system.
Finally, the implementation of this reform will take into account the necessary transition measures.
• The mobility budget will systematically be offered by employers as an option to employees who are entitled to a company car.
What does it mean?
For the second time, the government agreement confirms the reform of the mobility budget, making it accessible to all employees.
Simplifying existing arrangements
This new system aims to replace the current schemes for employer contributions to commuting and private travel.
For commuting, this includes public transport subscriptions, mileage allowances (on foot, by bike, or by car), and company bicycles.
For private travel, it mainly concerns the company car.
All employers will need to offer a mobility budget
From now on, all employers offering a company car will also be required to offer a mobility budget to their employees. This new version of the mobility budget will receive favorable (para)fiscal treatment to ensure its attractiveness.
The implementation will proceed gradually to account for the necessary transitional measures.
A flexible budget for all employees
This new system allows employers to allocate a flexible budget to their employees, which they can use according to their needs within the three pillars of the Mobility Budget:
An eco-friendly company car
Sustainable mobility (public transport, cycling, walking, etc.)
A cash amount at the end of the year
Spectacular growth: from 20,000 to over 4 million users
The mobility budget is on track to become the standard solution for mobility management in Belgian companies.
Currently, around 20,000 employees use the mobility budget. Eventually, this number could rise to 4.13 million, which is 200 times more users!
What about company bikes and salary sacrifice cars?
The government agreement does not explicitly mention the cafeteria plan or flexible remuneration outside of the mobility budget. However, mobility is already part of these systems, such as through company bikes and company cars financed via salary sacrifice.
This would imply that these financing methods (company bike and company car through salary sacrifice) will now fall under the mobility budget.
When this will take effect?
There’s no definitive answer yet, but it will likely be in 2027 or 2028.