The mobility budget has been in place for several years, but currently, as an employer, you decide for yourself whether to implement it. That is about to change. Starting January 1, 2027, certain employers may be required to offer a mobility budget to employees who are entitled to a company car.
The legislation isn't final yet, but being well-prepared can help avoid unpleasant surprises.
1 What is the mobility budget?
With the mobility budget, an employee can trade in his or her company car for a budget that he or she can spend as desired within a legal framework.
That budget can be used, among other things, for:
- •a zero-emission company car;
- •sustainable modes of transportation such as a bicycle, public transportation, or shared mobility;
- •certain housing costs, such as rent or mortgage interest;
- •any payment of the remaining balance in cash.
The system gives employees more freedom of choice and promotes sustainable mobility.
2 What will change starting January 1, 2027?
Currently, the mobility budget is entirely voluntary. However, the preliminary draft bill provides that larger employers be required to offer it under certain conditions.
That obligation may apply if your business is already at least 36 months provides a company vehicle to at least one employee.
In that case, you may need to offer the mobility budget to:
- •employees who have a company car;
- •employees who are entitled to a company car under the salary or vehicle policy.
3 Is your company required to offer a mobility budget?
That depends on the size of your business.
4 Is it possible to get an extension?
If your company works with leased cars, under certain conditions, you can postpone the implementation of the mobility budget until end of the current lease agreement.
The specific application and conditions will need to be further clarified in the final regulations.
5 How can you start preparing today?
Although not all practical questions have been answered yet, it’s worth conducting an initial analysis now.
Be sure to check out:
- •the number of employees in your company;
- •which employees are eligible for a company car;
- •your current vehicle policy;
- •the term of existing lease agreements.
This will give you a timely understanding of the impact of the new rules and allow you to properly prepare for any necessary adjustments.