Until now, the mobility budget was optional. From 2027, it will become mandatory for a large portion of Belgian employers.

Companies with more than 50 employees must offer it from 1 January 2027. Those with between 15 and 49 employees have until 1 January 2028. Below 15 employees, no obligation applies for now.

One key condition: the obligation only applies to employers who have been providing at least one company car for more than 36 months, that no longer need to be uninterrupted, which quietly brings more companies into scope than before.

So what is Pillar 1, exactly?

The mobility budget is structured around three pillars. Pillar 1 covers the company car, that now needs to be electric

Requiring certain roles to take a Pillar 1 vehicle is a proposition on the table (subject to criteria being objective, non-discriminatory, and proportionate). What would this mean? A sales person who spends a lot of time on the road could potentially be required to take a company car as part of their mobility budget.

Flexibility: yes, but within TCO limits

Even if the use of Pillar 1 is imposed, employees would still have room to manoeuvre. Employees won't be obliged to spend their mobility budget entirely on Pillar 1. If they choose a less expensive model than the reference TCO, the remaining budget can be used under Pillar 2 (public transport, soft mobility or, if eligible, housing costs, or eventually under Pillar 3 (taxes apply).

However, setting this up requires clear policies, accurate TCO calculations, and proper follow-up.

What can make the transition complex

Pillar 1 = electric car = infrastructure

Imposing Pillar 1 also means thinking about everything that comes with it: home charging installation, kWh reimbursement, public charging management, fraud detection. For many HR and Fleet teams, this is genuinely new territory. Check out the rules on parking charging stations based on your region, here.

Preparation time is consistently underestimated

Rolling out a mobility budget can be a matter of weeks... but it can also take longer depending on you company and your needs. Between car policy design, payroll and tax alignment, platform selection, and employee communication, a proper implementation can take several months.

What this means for you, right now

If you're an HR or Fleet Manager at a company with 50+ employees that offers company cars, the question is now about how you’ll implement the mobility budget, and how quickly.

A few things worth addressing now:

• Start by calculating your TCO
• Identify the roles for which Pillar 1 could be imposed
• Assess your current charging infrastructure (check out the rules for your office)
• Choose the right platform to handle all three pillars, reimbursements, and compliance

Mobility made flexible takes preparation. Let’s talk 👉 https://www.mbrella.eu/talk-to-sales