Mandatory from 2027

The mobility budget, made clear

What changes, from when, and what you need to prepare. The answers to the questions employers ask us most.

Smiling employee on an electric scooter in the city
The essentials

Four things to remember

  • From 1 January 2027, employers with 50 or more employees who have been offering company cars for more than 36 months are legally required to offer the mobility budget.

  • How to prepare? Create the mobility budget policy, calculate the TCO per job category and configure the platform.

  • Employees entitled to a company car can split their budget across 3 pillars: eco-friendly car, sustainable mobility, and cash balance.

  • Acting now allows you to be compliant and means avoiding a last-minute scramble.

The 3 pillars

How the employee spends their budget

Employees entitled to a company car freely split their budget across three pillars, within the legal framework.

Pillar 1: A more eco-friendly car

Optional for the employer. A more eco-friendly company car, as from 2026, only electric.

Pillar 2: Sustainable mobility

Must always be offered. Public transport, (electric) bicycle, car sharing, or housing costs for employees living within 10 km of their main workplace.

Pillar 3: The cash balance

Automatic. The remaining balance, paid out as net cash after deduction of a 38.07% social security contribution.

Frequently asked questions

Frequently asked questions about the mobility budget

What changes on 1 January 2027?

From 1 January 2027, employers with 50 or more employees who have been offering company cars are legally required to offer the mobility budget as an alternative. Employers with 15 to 49 employees follow on 1 January 2028. If you employ 50 or more people and already provide company cars, the clock is ticking.

Why act now?

Because three things need to be in place: the mobility policy, the TCO calculated per job category, and the platform configured. Each one is quick once you start, but starting in autumn 2026 leaves little margin. Starting now means reaching the deadline without rushing.

What are the 3 pillars of the mobility budget?

Pillar 1 (optional for the employer): a more eco-friendly company car, as from 2026, only electric. Pillar 2 (must always be offered): sustainable mobility, public transport, (electric) bicycle, car sharing, or housing costs for employees living within 10 km of their main workplace. Pillar 3 (automatic): the remaining balance, paid out as net cash after deduction of a 38.07% social security contribution.

How is the budget calculated?

The budget is based on the Total Cost of Ownership (TCO) of the company car the employee is entitled to, including leasing costs, fuel, insurance, the CO₂ solidarity contribution, and other car-related expenses. Any personal contribution from the employee is deducted from the TCO. The budget is capped at 1/5 of the total annual gross salary, with an absolute maximum of €17,244 in 2026.

Why does my mobility policy need to be in order first?

A mobility policy is a legal requirement before you can introduce the mobility budget. It defines which roles are entitled to a company car, how the TCO is made up per category, and what the rules are in the event of illness or contract termination. Without a formal, written car policy, you cannot launch the mobility budget, even as the deadline approaches.

Can certain employees be excluded?

Yes. Employees for whom a company car is functionally essential, such as sales representatives who regularly visit clients, can be excluded from the mobility budget. The exclusion must be justified on the basis of objective criteria and applied consistently across comparable roles. A well-structured car policy is the foundation here too.
Go deeper

To read and to watch

Discover our ebook in Dutch

The mobility budget from A to Z, at your own pace.

Discover our ebook in French

The mobility budget from A to Z, at your own pace.

The mobility budget with RewardFlex

See the platform on video. You can turn on closed captions for English subtitles.

Need more in-depth information?

Discover the recording of our webinar. You can turn on closed captions for English subtitles.

Getting compliant doesn't mean breaking the bank
€270/year · up to 5 users

Beyond 5 users: €4.50/user/month, invoiced monthly.

Everything you need to get started, nothing you don't: TCO calculator, mobility budget policy and addendum, self-onboarding manual and chat support in the app.

Preview of the Monizze mobility budget platform

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What now?

You have the essentials. Up to you: check whether the obligation applies to you, see the mobility budget live on our RewardFlex platform, or start right away.

Am I eligible?

Eligibility test

A few questions are enough to know whether the obligation applies to you, and from when.

Take the test
See it in action

Demo

Join an online collective demo of the mobility budget on our RewardFlex platform, held in Dutch or in French, and ask an expert all your questions.

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I have everything I need

Activate my mobility budget

Fill in your details and get your mobility budget started on our RewardFlex platform.

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