1. Expense or allowance?

A mobility expense is a payment made by an employer to his employee, for which the employer or the employee has made an additional purchase. For example: buying a parking ticket.

A mobility allowance is the reimbursement of a trip that does not require an additional purchase. For example: a business trip with the employee's own car.

2. Which expenses/allowances can be managed in Mbrella?

2.1 Federal mobility budget

A Belgian incentive that allows employees to exchange their company car for a mobility budget. Employees can use this budget to spend on alternative and sustainable mobility without paying taxes on it.

In Mbrella this is registered as ‘Legal mobility budget’ (= Legal budget).

2.1.1 Activation by the employer

The legal budget needs to be assigned per employee.

2.1.2 Use by the employee

Budget	Means of Transport	Criteria	Pay code
Federal mobility budget	Public Transport paid by Employer	Via Expenses Reimbursable: no Category: Public Transport Budget: Legal	No wage code (no salary impact)
Federal mobility budget	Public Transport paid by Employee	Via Expenses Reimbursable: yes Category: Public Transport Budget: Legal	65B Mobility Budget (pillar 2)
Federal mobility budget	Shared Mobility paid by Employer	Via Expenses Reimbursable: no Category: Kick scooter/Taxi/Shared Car Budget: Legal	No wage code (no salary impact)
Federal mobility budget	Shared Mobility paid by employee	Via Expenses Reimbursable: yes Category: Kick Scooter/Taxi/Shared car Budget: Legal	65B Mobility Budget (pillar 2)
Federal mobility budget	Bike leasing paid by employer	Via Expenses Reimbursable: no Category: Bike leasing Budget: Legal	65A Mobility Budget (pillar 2)
Federal mobility budget	Bike leasing paid by employee	Via Expenses Reimbursable: yes Category: Bike Leasing Budget: Legal	65B Mobility Budget (pillar 2)
Federal mobility budget	Balance of Mobility Budget paid in cash	If there is a remaining balance at the end of December, Mbrella will inform the employer. When the employee leaves the company, the folowing procedure has to be followed. You can choose this option as soon as the employee has been deployed in Officient (if the integration is active). Via employees Offboardings Actions: cash out	46B Payout of mobility budget balance
Federal mobility budget	Housing costs	Via expenses Reimbursable: yes Category: mortgage interest Budget: legal	65B Mobility Budget (pillar 2)

2.2 Expenses/Allowances – Car & Motor Scooter

E.g.: the employee visits a customer with his own car and has to receive a mileage allowance for this.

2.2.1 Activation by the employer

The ‘Car & Scooter kilometer allowance’ can be assigned in the Mbrella Mobility Hub.

2.2.2 Use by the employee

Budget	Means of transport	Criteria	Pay code
No budget	Own car/scooter	Via allowance Add: Car & Motor Scooter kilometer allowance	085 Allowance for car mileage

2.3 Expenses/Allowances – Public Transportation, Kick Scooter, Taxi, Shared Car…

E.g. An employee takes the bus to a customer and has to receive an allowance for this.

❗️ NOTE that this is the use of shared mobility as an extra expense. Shared mobility as part of the cafeteria plan is explained in article ‘2.9 Budget as part of the cafeteria plan’.

2.3.1 Activation by the employer

The business budget needs to be assigned per employee (unlimited).

In Mbrella this is registered as ‘Business Mobility Budget (= Business Budget).

2.3.2 Use by the employee

Budget	Means of transport	Criteria	Wage code
Business Budget	Public Transport paid by Employer	Via Expenses Reimbursable: no Category: public Transport Budget: Business	65C Allowance for displacements – paid by employer
Business Budget	Public Transport paid by Employee	Via Expenses Reimbursable: yes Category: Public Transport Budget: Business	087 Allowance for travel costs/displacements
Business Budget	Shared Mobility paid by Employer	Via Expenses Reimbursable: no Category: Kick Scooter/Taxi/Shared Car Budget: Business	65C Allowance for displacements – paid by employer
Business Budget	Shared Mobility paid by Employee	Via Expenses Reimbursable: yes Category: Kick Scooter/Taxi/Shared car Budget: Business	087 Allowance for travel costs/displacements

2.4 Bike Allowance

2.4.1 Activation by the employer

The ‘Bike kilometer allowance’ can be assigned in the Mbrella Mobility Hub.

2.4.2 Use by the employee

Budget	Means of transport	Criteria	Wage code
No budget	Bike – commute	Via allowance Add: Bike kilometer allowance	694 Bike Allowance (up to 0€,24/km) 696 Bike Allowance (from €0,25/km)
Business Budget	Bike – expenses/allowances	This feature is not possible	087 Allowance for travel costs/displacements
Flex Mobility Budget	Bike	Via allowance Add: Bike kilometer allowance	694 Bike Allowance (up to €0,24/km) 696 Bike Allowance (from €0,25/km)

2.5 Commute – Car and occasional Public Transport

Budget	Means of transport	Criteria	Wage code
No budget	Car – commute	Via allowance Add: Car kilometer allowance	81C Car km Allowance

2.6 Commute – Public Transport: Third-party Payer Agreement

2.6.1 Activation by the employer

The Public Transport Subscriptions can be assigned per employee in the Mbrella Mobility Hub.

2.6.2 Use by the employee

Budget	Means of transport	Criteria	Wage code
No budget	Public Transport – Third-party Payer Agreement	The employee buys the subscription chosen by the employer via the Mobility Hub	697 Allowance for commute – paid by employer

2.7 Home working Allowance

❗️ NOTE that this feature is not yet available

2.8 Budget as part of the Cafeteria Plan

In Mbrella this is registered as "Flex Mobility Budget" (= Flex Budget).

2.8.1 Activation by the employer

The Flex Budget can be assigned as part of the Cafeteria Plan.

2.8.2 Use by the employee

Budget	Means of transport	Criteria	Wage code
Flex Mobility Budget	Public Transport Paid by employer Private use	Via expenses Reimbursable: no Category: Public Transport Budget: Business	490 Various Benefits
Flex Mobility Budget	Public Transport Paid by employer Commute	Via expenses Reimbursable: no Category: Public Transport Budget: Business	490 Various Benefits
Flex Mobility Budget	Public Transport Paid by employee Private use	Via expenses Reimbursable: yes Category: Public Transport Budget: Flexi Private Purpose	087 Allowance for travel costs/displacements 490 Various Benefits
Flex Mobility Budget	Public Transport Paid by employee Commute	Via expenses Reimbursable: yes Category: Public Transport Budget: Flex Commute to work	087 Allowance for travel costs/displacements 490 Various Benefits
Flex Mobility Budget	Kick Scooter/Taxi/Shared Car Paid by employer Private use	Via expenses Reimbursable: no Category: Kick Scooter/Taxi/Shared Car Budget: Flexi Private Purpose	490 Various Benefits
Flex Mobility Budget	Kick Scooter/Taxi/Shared Car Paid by employer Commute	Via expenses Reimbursable: no Category: Kick Scooter/Taxi/Shared Car Budget: Flex Commute to work	490 Various Benefits
Flex Mobility Budget	Kick Scooter/Taxi/Shared Car Paid by employee Private use	Via expenses Reimbursable: yes Category: Kick Scooter/Taxi/Shared Car Budget: Flexi Private Purpose	087 Allowance for travel costs/displacements 490 Various Benefits
Flex Mobility Budget	Kick Scooter/Taxi/Shared Car Paid by employee Commute	Via expenses Reimbursable: yes Category: Kick Scooter/Taxi/Shared Car Budget: Flex Commute to work	087 Allowance for travel costs/displacements 490 Various Benefits
Flex Mobility Budget	Bike Leasing	Via expenses Reimbursable: yes Budget: Flex Commute to work	498 Company Bike
Flex Mobility Budget	Company Car/Lease	Input via Officient Fleet This is not possible in Mbrella as the additional data (e.g. CO2) is not available	462 Benefit company vehicle commute/private

Expenses explained

Discover the Mobility Hub

Which type of mobility budget should I activate?

The Flex mobility budget explained

Which document should I attach to my expenses?

1. Expense or allowance?

2. Which expenses/allowances can be managed in Mbrella?

2.1 Federal mobility budget

2.1.1 Activation by the employer

2.1.2 Use by the employee

Budget

Means of Transport

Criteria

Pay code

2.2 Expenses/Allowances – Car & Motor Scooter

2.2.1 Activation by the employer

2.2.2 Use by the employee

Budget

Means of transport

Criteria

Pay code

2.3 Expenses/Allowances – Public Transportation, Kick Scooter, Taxi, Shared Car…

2.3.1 Activation by the employer

2.3.2 Use by the employee

Budget

Means of transport

Criteria

Wage code

2.4 Bike Allowance

2.4.1 Activation by the employer

2.4.2 Use by the employee

Budget

Means of transport

Criteria

Wage code

2.5 Commute – Car and occasional Public Transport

Budget

Means of transport

Criteria

Wage code

2.6 Commute – Public Transport: Third-party Payer Agreement

2.6.1 Activation by the employer

2.6.2 Use by the employee

Budget

Means of transport

Criteria

Wage code

2.7 Home working Allowance

2.8 Budget as part of the Cafeteria Plan

2.8.1 Activation by the employer

2.8.2 Use by the employee

Budget

Means of transport

Criteria

Wage code