Mobility Budget Management

This depends on the size of your company and how advanced your company is (existing mobility policy, TCO calculation...). We take the necessary time to ensure a high-quality and fully compliant implementation. For SMEs ready and looking for a standard implementation it typically takes 10 business days to a few weeks from the preparation phase to operational platform. Don’t hesitate to reach out to find out what applies to your company.

No, Mbrella doesn't offer to manage the Belgian cafeteria plan. Although, we support the management of the Flex Budget which, unlike the Legal Mobility Budget, can be used by everyone, without specific conditions, and within the framework of a cafeteria plan.

It will be. Companies with more than 50 employees will have until 1 January 2027 to comply, and until 1 January 2028 for companies with 15 to 50 employees. Companies with fewer than 15 employees are currently exempt. The ONSS ‘importance code’ is used to determine the average number of employees (set each year in January by the ONSS based on employment during the reference period, which includes the first three quarters of the previous year and the fourth quarter of the year before that). Exception: employers qualifying as a “company in difficulty” (according to the applicable fiscal definition) are not required to offer the mobility budget when the 36‑month condition is met.

When your employees hit the road to a customer or to an event, they often have mobility-related expenses like parking, public transport, electric steps,.... These professional expenses can be reimbursed via a business budget.

The Flex mobility budget is a budget that all employees can use to reimburse their sustainable mobility expenses. They can spend the budget on public transport, parking, electric steps, shared bikes... instead of limiting their options to only train for instance. It's the ideal alternative for companies that don't meet the strict conditions of the federal mobility budget or who want to reward their employees with a sustainable perk. But no housing costs are possible, and taxes and social contributions are paid depending the expense type.

If you live within 10 km of your normal place of work, you can finance rent or mortgage interests and capital payments with the federal mobility budget. Is your normal place of work explicitly mentioned on your employment contract BUT do you usually (more than 50%) work somewhere else (like from home)? Then your 'normal place of work' can be your actual place of work. Be careful that your employer needs to prove this to the Administration.

No, employers are not required to offer all mobility options within the federal mobility budget. They have the flexibility to choose which options to provide, based on their company policy and the needs of their employees. Employers must ensure clear communication about the available options to their employees. Expense categories can be managed in Mbrella.

Belgian employers are not required to offer the federal mobility budget to every employee with a company car. It is a voluntary option that employers can provide, and both the employer and the employee must agree to participate in the mobility budget system. This allows for flexibility and negotiation between the employer and employee regarding whether to switch from a company car to the federal mobility budget.

Yes, the federal mobility budget benefits smaller companies by being cost-neutral and enhancing employee satisfaction through flexible, eco-friendly transport options, while offering tax advantages and supporting sustainability goals.

Employees can spend the federal mobility budget on various options. These include eco-friendly cars, sustainable transport like bicycles and public transport, and housing costs within a certain distance from work, or are working from home more than half of the time. Additionally, any remaining budget can be received in cash at a favorable tax rate, ensuring flexibility and tax efficiency. Read more here: https://app.mbrella.io/explore-hub

To calculate the allowed mobility budget, you need to determine the Total Cost of Ownership (TCO) of the company car. This including all related expenses such as purchase or lease price, fuel, insurance, maintenance, taxes, and depreciation. You can use the actual costs formula or the lump-sum formula. The chosen calculation method should be used consistent within your company. Mbrella can help you calculating the TCO.

Employees eligible for the Federal mobility budget must either have a company car or be eligible for one under their employer's (car) policy. The previous waiting period requirement has been removed, allowing immediate eligibility. However, the mobility budget can only available if the employer meets some requirements (See "Is my company eligible to offer the mobility budget?")

Companies eligible for the mobility budget must meet specific criteria. Primarily, they need to have made one or more company cars available to their employees for an uninterrupted period of at least 36 months immediately before implementing the mobility budget. This eligibility ensures that the mobility budget can serve as an alternative to the company car system, promoting more sustainable transportation options.

In Belgium, there are 3 types of Mobility Budgets. The Legal, Flex and Business mobility budgets. Read all about their differences here.

The Federal mobility budget is a flexible system allowing employees to exchange their (right to a) company car for a budget. This budget can be spent on eco-friendly cars, sustainable transport options, and housing costs. Unused budget can be received as cash at the end of the year at a favorable tax rate. This offering tax benefits and promoting sustainable mobility.