Can you start with the legal mobility budget?
If the answer of the underneath questions is 3 times 'Yes', then you can implement a legal mobility budget in your company.
Do you have one or more company cars before the implementation of the mobility budget?
Does at least one of your employees has a company car for an uninterrupted period of 36 months before the implementation of the mobility budget?*
Do the employees to whom you want to grant the mobility budget have a company car or are they eligible to receive one?
* The law makes an exception for companies that are created since less than 3 years. If this is the case, this question can be ignored.
What if I have a company that exists less than 3 years, and that doesn't have company cars?
A company that exists less than 3 years doesn't need to follow the 2nd question/condition above. However, these companies still need to have at least one company car within the company to be eligible to start with the legal mobility budget.
These companies can therefore rent a car for one (or more) day(s). Tangible proof of this needs be provided through the employer's DmfA declaration. When a company car is made available and may also be used for private purposes, the employer owes a CO2 solidarity contribution. Even if you assign a rental car for one day to an employee, you must pay CO2 solidarity contribution for that quarter. This contribution is declared to the NSSO at company level. The appearance of this contribution on the employer's DmfA declaration is a clear indicator of the existence of a company car system in the company.
So in this case, renting a car for one day and assigning it to one employee is a cheap solution to start with the legal mobility budget. Don't forget the two following two things:
Inform your social secretary that you assigned a company car for one (or more) day(s) to an employee.
The employee that gets the company car needs to pay BIK. So communicate this with the employee.