The 3 pillars of the mobility budget explained
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The mobility budget revolves around three pillars. Each pillar determines what an employee can spend the budget on. Sounds simple, but in practice, questions come up fast. Which cars still qualify for pillar 1? Do Uber rides fall under pillar 2? And what's actually left net in pillar 3?Here's everything you need to know. Per pillar. With the most frequently asked questions included.
Pillar 1: eco-friendly company car
Pillar 1 allows the employee to spend part of the mobility budget on a company car. But not just any car.
Which cars are eligible?
Since 1 January 2026, only fully electric or hydrogen vehicles (zero emission) are eligible for pillar 1. This applies to all cars ordered from that date onward.
Plug-in hybrids and other low-emission vehicles ordered before 1 January 2026 may still be eligible in 2026, provided they meet these criteria:
- CO2 emissions below 95 g/km
- the emission standard for air pollutants corresponds at least to the current standard for new vehicles
- for hybrids: electric battery capacity of at least 0.5 kWh per 100 kg of vehicle weight
- the car scores at least as well as the previous company car on the above criteria
Is the employer obliged to offer pillar 1?
No. There is no obligation to offer a car in pillar 1. The employer defines in the mobility budget policy which pillars are available.
What if the employee doesn't want a car?
They allocate the full budget to pillars 2 and/or 3. Not choosing a car is perfectly fine and increasingly common.
How is the cost of the pillar 1 car calculated?
Based on the TCO (Total Cost of Ownership) of the chosen car. That amount is deducted from the total mobility budget. The remainder goes to pillars 2 and 3.
Can an employee choose a car that costs more than the budget allows?
No. The TCO of the pillar 1 car must be lower than the total mobility budget. You cannot exceed it.
Pillar 2: sustainable mobility and housing costs
Pillar 2 is the broadest pillar. Here the employee spends the budget on alternatives to the classic company car. The employer must offer at least one option in pillar 2.
Which expenses fall under pillar 2?
Bikes and micromobility:
- purchase, rental, leasing or maintenance of an (electric) bike, scooter or speed pedelec
- parking/storage costs
- protective equipment and accessories (helmet, visibility vest, child seat)
- ⚠️ Bike locks cannot be reimbursed as part of the mobility budget
Public transport:
- subscriptions for NMBS/SNCB, De Lijn, STIB/MIVB and TEC, including for household members living under the same roof
- individual transport tickets (no restriction to household members)
Shared mobility and transport:
- shared cars, bikes and scooters
- rental cars (maximum 30 consecutive days)
- taxis and ride services
Housing costs:
- rent
- capital repayments and interest on a mortgage loan
When do housing costs qualify?
Housing costs can only be financed through pillar 2 if the employee meets one of these two conditions:
- the property is located within 10 km as the crow flies from the normal workplace
- the employee works at least 50% of working time from home (making the home a place of employment)
The employee must provide a declaration on honour. More details in our housing costs FAQ.
Can a rental contract between family members be financed?
It depends on the situation. Read the specific conditions here.
Can an employee make pillar 2 expenses abroad?
Yes, most pillar 2 expenses abroad are eligible, as long as the employer's mobility policy allows it. More info in our FAQ on expenses abroad.
What supporting documents does the employee need to provide?
The employer determines the required justification. No specific formalities are imposed by law. In practice, an invoice or proof of payment is usually sufficient. More details in our FAQ on supporting documents.
How are pillar 2 expenses treated fiscally?
All pillar 2 expenses are fully exempt from taxes and social security contributions. For both the employee and the employer.
Is bike leasing via the mobility budget better than via salary sacrifice?
It depends on the situation. Check out our detailed comparison.
Pillar 3: cash payout
Whatever remains after pillars 1 and 2 can be paid out in cash to the employee.
How is the cash balance calculated?
Total mobility budget minus the TCO of the pillar 1 car minus all pillar 2 expenses = cash balance. This is paid out at the end of the year.
What contribution is withheld?
A special employee contribution of 38.07% applies to the cash balance. It contributes to the employee's social rights (pension, health insurance, etc.).
No withholding tax is deducted. The amount is also not taxable in personal income tax.
When is pillar 3 paid out?
The payout happens after the close of the calendar year. Exact timing depends on the social secretariat. More info per social secretariat here.
Is the mobility budget a fixed amount?
The mobility budget can change when an employee changes roles or gets promoted to a job category with a different car entitlement. More info in our FAQ on budget changes.
Can an employee submit expenses from before the mobility budget?
No. Only expenses incurred during the period in which the employee is entitled to the mobility budget are accepted. More info.
What about the mobility budget during parental leave?
The mobility budget continues to run. Read the specific rules in our parental leave FAQ.
Concrete example
Take an employee with a mobility budget of 10,500 euros per year.
- Pillar 1: chooses an electric car with a TCO of 7,000 euros
- Pillar 2: buys an electric bike (1,599 euros), an NMBS/SNCB subscription (564 euros) and a De Lijn annual pass (580 euros) = 2,743 euros
- Pillar 3: the remaining 757 euros is paid out in cash (minus 38.07% = 469 euros net)
More examples on our mobility budget examples page.
Learn more
- Download the free mobility budget e-book
- Watch the recording of our webinar
- Browse all FAQs in our help centre
- Book a demo
For a more complete overview and understanding on the legal mobility budget, its perks and implementation, download our (free) e-book