What happens to the remaining mobility budget on 31 December?

The year is almost over, and an employee still has €1,500 in their mobility budget. Should they spend it before December ends? Can they carry it forward? Or will it be paid out?

Any balance left in Belgium’s statutory mobility budget after processing spending under pillars 1 and 2 is paid out through pillar 3. A special employee social security contribution of 38.07% is deducted. The balance cannot be carried forward.

For HR, that payout starts with an accurate year-end settlement.

Do employees lose unused mobility budget at year-end?

No. Unused budget does not simply disappear. Once eligible spending under pillars 1 and 2 has been settled, the remaining balance is paid out through pillar 3.

Employees do not need to rush into spending before 31 December to avoid losing the money. However, the payout will be lower than the remaining balance because of the special employee contribution.

This applies to the Belgian statutory mobility budget. Flexible company budgets and cafeteria plans may have different rules for unused amounts.

When is the remaining balance paid out?

The employer must pay the balance no later than with the salary for the first month of the following calendar year. For employees paid monthly, this will generally be their January salary.

The money therefore does not need to reach the employee’s account on 31 December.

Coordinate the processing with payroll in advance. Let employees know when to submit their final expenses and supporting documents. An internal deadline helps organise the settlement, but it does not change the legal rules.

How much does the employee receive?

A special employee contribution of 38.07% is deducted from the remaining balance. Provided the legal conditions are met, the payout is exempt from income tax and ordinary social security contributions.

An example

After all eligible costs have been processed, €1,500 remains.

• Remaining balance: €1,500
• Special employee contribution: €571.05
• Net payout: €928.95

This contribution is not ordinary payroll withholding tax. It helps build social security rights relating to pensions, sickness and unemployment, but not annual holiday entitlement.

Can employees carry the balance into next year?

No. The statutory mobility budget is settled annually. Unused money cannot remain in the mobility account to fund a larger purchase in a future calendar year.

An employee planning to buy a more expensive bike next year cannot save unused budget within the scheme.

Discuss planned purchases early. Buying and leasing can involve different ways of charging costs to the budget. Read more in the Mbrella Help Center guide to bike leasing and the mobility budget.

Which expenses count towards the closing year?

For costs relating to the use of transport, the date the supplier is paid determines when the expense is charged to the budget. The invoice date or the date an employee submits their receipt does not automatically determine the budget year.

Assess housing expenses separately. They have specific eligibility conditions and must be reviewed for the relevant period. Do not automatically apply the transport expense rule to every spending category.

Before closing the year, also check:

• expenses awaiting approval;
• card transactions whose payment or processing has not been definitively recorded;
• lease costs and recurring payments;
• corrections, refunds and missing supporting documents.

The platform balance is only final once the necessary checks, expense processing and any budget adjustments are complete.

For housing-specific requirements, see the Mbrella Help Center guide to eligible housing expenses.

What if an employee joined during the year?

Do not automatically start from a full annual budget. The amount must reflect the number of calendar days the employee participated in the statutory mobility budget scheme that year.

For someone joining on 1 September, first calculate the budget for their actual participation period. Then process eligible spending and establish the remaining balance.

Also check whether entitlement ended during the year or another permitted budget adjustment was needed.

What should HR check before the year-end settlement?

Confirm the allocated budget, process the relevant expenses and provide payroll with the information it needs.

Then give employees a clear breakdown of their remaining balance, the contribution and the payment date. This helps them understand why their net payout differs from the amount shown in the platform.

Document the process in your policy. Our mobility budget implementation guide helps you structure the arrangements.

With Mbrella, you manage mobility budgets and expenses in one place. Depending on the activated modules, employees can use the Mbrella app to track their available budget and expenses.

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