Next to an eco-friendly company car (pillar 1) you can spend your mobility budget on a wide variety of items. These pillar 2 expenses are free from taxes and social security contributions. But what exactly is allowed? And what not? Check the list below. You might get some cool ideas to spend your budget on.
❗ Important! An employer is not obliged to offer every one of these possibilities to its employees. Always consult your company's mobility policies.
❗ Important! All expenses must be made within the European Economical Area (EEA).
1. Personal transport 🚲 🛴
You can choose to spend your budget on the purchase, rent, lease, and maintenance of the following vehicles:
Bicycles (electric, motorized or non-powered) - max speed of 45 km/h
Personal mobility devices - max speed of 45 km/h
Mopeds - max speed of 45 km/h
Fully electric motorcycles
Parking Expenses
Protective equipment and visibility equipment for the driver and passengers
✅ Some examples of what's allowed:
Regular bicycle - Folding bicycle - Racing bicycle - Mountain bicycle - Cargo bicycle - Electric bicycle - Childrens bicycle - Speed pedelec - Kick scooter - Mono-wheel - Inline Skates - Hoverboard - One-wheel - Moped - Mobilityscooter - Electric motorcycle - Electric tricycles - Electric quadricycles with a closed passenger compartment - Bicycle helmet - Bicycle lights - Motorcycle suit - Motorcycle helmet - Motorcycle gloves - Motorcycle boots - Maintenance to any of the vehicles above - Bicycle assistance insurance - Renting or leasing any of the vehicles above - Parking costs to any of the vehicles above - Motorcycle helmet for passengers - Bicycle helmet for passengers
🚫 Some examples of what's NOT allowed:
Fuel, carwash, or toll if you don't have a pillar 1 car - Regular motorcycles - Hybrid motorcycles - Bicycle GPS - Bicycle theft insurance
2. Public transport 🚆
Both tickets and subscriptions to public transport can be covered by the mobility budget. Regardless of whether they're bought via official or non-official public transport providers.
Airplane tickets cannot be financed with the mobility budget. That's not really eco-friendly.
a) Subscriptions are covered under these conditions:
The subscription is in the name of the employee or family members living under the same roof
b) Tickets are covered:
For the employee AND others (so yes, you can buy tickets for friends and family).
It is important to note, the employee needs to pay for the tickets or his/her name needs to be on the receipt.
✅ Some examples of what's allowed:
NMBS subscription* - De Lijn subscription* - TEC subscription* - (Non-official) public transport subscriptions* - Train tickets - Thalys tickets - TGV tickets - Flixbus tickets - Bus tickets - Waterbus tickets - Intercitybus tickets - Ferry tickets
*If it is the employee or live-in family members
🚫 Some examples of what's NOT allowed:
Plane tickets - NMBS subscription for a family member - Train ride outside the EEA
3. Organized communal transport 🧑🏾🤝🧑🏼
When are we talking about 'organized communal transport'?
Shared transport of employees,
With a vehicle that suits a minimum of 2 people,
Organized by the employer, a group of employers, or a third party
✅ Some examples of what's allowed:
Carpooling - Office bus
🚫 Some examples of what's NOT allowed:
Fuel costs when driving alone
4. Shared mobility 🚕
The following mobility solutions can be financed with the mobility budget:
a) Shared personal vehicles
Any shared vehicle bought, rented, or leased by individuals OR part of a fleet
b) Rentals without driver
Any vehicle for the transport of people and/or goods overland
For a maximum duration of 30 days per year
c) Taxi's and rental cars with driver
Important! If a shared company car is mainly used by the same employee, it's considered as a pillar 1-car of that employee's budget. It must then meet the environmental criteria set for these cars.
✅ Some examples of what's allowed:
Using a shared car (Poppy, Cambio,...) - Using a shared bicycle (JUMP, Villo,...) - Using a shared scooter (Bird, Lime,...) - Renting a car (Europcar,...)* - Renting a bus* - Renting a van* - Renting a campervan* - Rent a moving van* - Taxi rides - Uber rides - Rent a car with driver - Rent a limo with driver
*A total maximum of 30 days per year
🚫 Some examples of what's NOT allowed:
Using a shared company car as your personal car - Rent a boat - Rent a plane
5. Housing costs 🏡
Housing rent and mortgage loans can be financed with the mobility budget if you live within 10 kilometers (as the crow flies) of your normal place of work or if you work 50% or more from your home.
What's your 'normal place of work'?
a) Your normal place of work is explicitly mentioned in your employment contract AND you usually work there
Your 'normal place of work' is the place mentioned in your contract
b) Your normal place of work is explicitly mentioned on your employment contract BUT you usually work somewhere else
IF your employer or the administration has proof of where your actual place of work is, your 'normal place of work' can be your actual place of work
ELSE your 'normal place of work' is the place mentioned in your contract
c) Your normal place of work is NOT explicitly mentioned on your employment contract OR your employment contract states you have a variable place of work
Your 'normal place of work' is the place from which you fulfill the most important part of your obligations to your employer
Important! Your normal place of work can be determined every month. If you have multiple places of work in the same month, the place where you spend the most amount of working hours is your 'normal place of work' for that month.
✅ Some examples of what's allowed:
Housing rent - Interest and capital on housing loan
🚫 Some examples of what's NOT allowed:
Moving costs - Water, gas or electricity charges
6. Allowances 🚴♀️
Bicycle allowance and pedestrian allowance can be reimbursed within the mobility budget.
The allowance have a clear link to commuter traffic
The allowance is limited to € 0,35 per kilometer (2024)
The employee already enjoyed a bike allowance 3 months before her/his mobility budget request date, then this allowance can still be on top of the mobility budget. The employer decides this.
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