Once your mobility budget is in your pocket, you can spend it in the purchase or rental of various means of transport.
These expenses are divided into 3 main categories, the 3 pillars of the mobility budget.
Your first option is to return your car and to take another car. Your new car will have to be at least as environmentally friendly as the old one and meet belgium’s minimum standard in terms of CO2 emissions.
You new car can be:
Note that, of course, your new car must have a lower total cost than the that car you replaced.
The difference between the total cost of your new car and the total cost of the old car will be the balance of your available mobility budget.
You will be able to allocate it as you wish on the other 2 pillars of the mobility budget.
The taxes of this new car will be calculated in the same way as the current company cars: on the basis of the advantage of all kinds and the solidarity contribution.
At the employer level, the deductibility of the car also applies as usual.
The second pillar revolves around alternative and sustainable modes of transport.
This encompasses a broad spectrum of transportation solutions that we detail here.
The part of the mobility budget devoted to alternative and sustainable modes of transport is entirely exempt from taxes and social contributions.
Note that only the sustainable means of transport that the employer agrees to finance can be taken into account in the expenses of your mobility budget.
Soft mobility refers to means of transport that are limited to 45 km / h. It includes cycles, motorized cycles, electric vehicles (electric scooters, electric motorcycles).
If you travel by bike, know that you can still get your bike allowance for your commute. The latter is capped at 24 cents per kilometer.
If you were getting a bike allowance in the three months preceding the mobility budget request, you can continue to combine this benefit with the mobility budget.
You can spend your budget on the purchase, rental, leasing, repair and maintenance of these means of transport.
Note that the mandatory equipment related to the use of these means of transport is also allowed in the mobility budget expenditure.
Public transport includes all conventional operators (SNCB, STIB, De Lijn, TEC).
Waterbuses in Brussels and Antwerp are also taken into account.
You can buy individual tickets or a subscription. The subscription must be related to the commute and must be in the worker’s name.
Individual tickets can be purchased for other family members and, moreover, for journeys throughout the European Economic Area.
Sharing solutions such as carpooling or company shared fleets fall into this category. It can be vehicles with 2, 3 or 4 wheels, motorized or not.
As with corporate fleet sharing solutions such as MyMove, this mix of shared vehicles is put at the disposal of the company’s employees.
Sharing solutions also include vehicles belonging to external companies or individuals.
Taxis and chauffeur-driven car rentals (Uber, CarAsap ..) are also included in this category.
For up to 30 calendar days a year, you can also allocate a portion of your budget to car rental without a driver (eg Poppy, DriveNow, Hertz, Sixt ..).
If you go on holiday, you could imagine renting a car with your mobility budget.
If you live within 5 kilometers of your workplace, you will be pleased to learn that you can also include your rent and mortgage interest in your mobility budget.
In the case where you are an owner, know that the depreciation of the capital is however not admitted.
The last category of the mobility budget refers to the amount of your mobility budget that you did not spend.
At the end of the year, the balance of your mobility budget must be paid in cash. And this, at the latest with your salary for the month of January of the following year.
It is therefore not possible to report the remaining budget of your mobility budget to the following year.
The balance of your budget is exempt from taxes.
However, it is subject to a special social security contribution of 38.07%.