RewardFlex -- Mobility Budget — The mobility budget becomes mandatory in 2027. Are you ready?
From 2027, employers who offer at least 1 company car and have more than 50 employees must also offer the mobility budget as an alternative. Anticipate with RewardFlex: bike, public transport, scooter, or housing close to work.
What changes in 2027?
From 1 January 2027, employers with 50 or more employees who have been providing company cars for more than 36 months must also offer the mobility budget as an alternative. Companies with 15 to 49 employees follow in 2028; those with fewer than 15 employees are exempt. Don't get caught off guard: plan ahead now.
Effective 2027
The obligation applies to employers with 50+ employees who have provided company cars for more than 36 months (15-49 employees in 2028).
Employee right
Employees can request the mobility budget to replace their company car.
Guaranteed compliance
RewardFlex automatically integrates 2027 legal requirements into its platform.
Eligibility
Eligibility criteria for companies and employees
Not every company is subject to the same rules. Check whether your organisation falls within the scope of the obligation, and which employees can request the mobility budget.
For the company
- 50 employees or more: mandatory from 1 January 2027
- 15 to 49 employees: mandatory from 1 January 2028
- Fewer than 15 employees: no obligation, but the mobility budget remains available on a voluntary basis
- Company cars provided for at least 36 uninterrupted months
For the employee
- Have a company car, or be entitled to one, at the time of the request
- Submit a written request to the employer
- Sign an addendum to the employment contract that sets out how the budget is calculated
What is the mobility budget?
It's an annual budget granted by the employer as an alternative to a company car. It allows employees to opt for more sustainable and flexible mobility solutions. Only employees who have a company car, or are entitled to one, can benefit from it.
The 3 pillars
What are the 3 pillars of the Mobility Budget?
Pillar 1: Eco-friendly car
A more environmentally friendly company car: electric, hybrid or low-emission.
Pillar 2: Sustainable mobility
Public transport, e-bike, scooter, carpooling, housing costs close to work.
Pillar 3: Cash balance
The remaining balance is paid in cash, subject to a social security contribution of 38.07%.
2026 amounts
Mobility budget amounts and how it is calculated
In Belgium, the mobility budget is regulated by law. Its annual amount is calculated on the TCO (Total Cost of Ownership) of the company car the employee gives up. It must then stay within three legal limits, indexed every year.
Amounts applicable in 2026, indexed every year.
How do you calculate your employees' mobility budget?
The mobility budget equals the total annual cost of the company car the employee returns or gives up. This TCO covers leasing or purchase, fuel, insurance, maintenance, the CO₂ solidarity contribution and non-deductible VAT.
- Determine the annual TCO of each employee's company car.
- Check the legal limits: minimum, maximum and the one-fifth of gross salary ceiling.
- Set each employee's individual budget based on these two steps.
RewardFlex calculates and manages individual mobility budgets based on your car policy, and tracks how they are used across the three pillars.
For the employer
The tax advantages of the mobility budget for employers
Beyond the legal obligation, the mobility budget reallocates a cost you already bear, more efficiently.
A cost-neutral budget
The budget is calculated on the TCO of a car you already fund. It does not add to your payroll: it replaces part of your fleet costs.
A tax-exempt pillar 2
The budget allocated to sustainable mobility is exempt from withholding tax and social security contributions. Every euro reallocated there is worth more to your employees.
A greener fleet
Since 2026, only zero-emission vehicles are eligible for pillar 1. You cut your fleet's carbon footprint and strengthen your CSR policy.
With RewardFlex
Why manage the mobility budget with RewardFlex?
Self-service for your employees
Your employees manage their own budget and expenses through an intuitive interface.
One partner for everything
Mobility budget, cafeteria plan, meal vouchers, eco vouchers -- all with one partner.
Smart expense management
Some expenses are approved or declined automatically. Your HR team stays in control and ensures every request is handled correctly.
Flexibility and compliance
You set the limits, your employees choose. RewardFlex automatically respects legal requirements.
Implementation
How do you launch the mobility budget in 3 steps?
Configure your environment
- Create your employee categories
- Select mobility options
Compliant platform
- The platform complies with current Belgian legislation
Launch
- Your employees access their mobility budget
Go further
Combine with other Monizze benefits
FAQ
Frequently asked questions about the Mobility Budget
Why is the mobility budget becoming mandatory in 2027?
Why is the mobility budget becoming mandatory in 2027?
What is the Mobility Budget?
What is the Mobility Budget?
What are the 3 pillars of the Mobility Budget?
What are the 3 pillars of the Mobility Budget?
Who can benefit from the Mobility Budget?
Who can benefit from the Mobility Budget?
How long does it take to set up the Mobility Budget?
How long does it take to set up the Mobility Budget?
Can the Mobility Budget be combined with a cafeteria plan?
Can the Mobility Budget be combined with a cafeteria plan?
Don't wait until 2027: get ahead now
The obligation is approaching. Discover how RewardFlex makes you compliant and simplifies mobility budget management.