Walking to work? Your employees can be reimbursed for it. But how the pedestrian allowance works depends on whether they have a legal mobility budget or not. Here's what you need to know.
For employees with a legal mobility budget, the pedestrian allowance is part of pillar 2 and follows the same rules as the bike allowance:
Maximum rate: €0.37 per kilometer (tax-free)
Annual cap: €3,690 per employee per year
Daily limit for PC200: 40 km per day maximum
💡 Important: The pedestrian allowance is always part of pillar 2 for employees with a legal mobility budget. Unlike the bike allowance, it cannot be paid on top of the legal mobility budget, it must be included within the budget.
Pedestrian reimbursement for employees without a legal mobility budget
For employees without a legal mobility budget (for example, those with a flex budget), there's no official "pedestrian allowance" in Belgian law. Instead, you can reimburse walking as part of other owned transport modes.
This covers commuting on foot, by private car, scooter, or any other transport that isn't a bike, public transport, company car, or carpool.
Tax-free amount: Up to €500 per year per employee
What it covers: Commuting with other owned transport modes
💡 Note: Outside the legal mobility budget framework, there's no specific legal pedestrian allowance in Belgium. The €500 tax-free reimbursement is the general rule for other owned transport modes.