Mandatory mobility budget from 1 January 2027
From 2027 onwards, every employee entitled to a company car must be given the option to switch to a mobility budget.
At the last Council of Ministers meeting in 2025, the ministers provided more clarity on this topic.
- From 1 January 2027, the mobility budget will be mandatory for companies with at least 50 employees
- Companies with 15 to 50 employees will have until 1 January 2028 to comply
- This obligation will not apply to smaller companies
These plans are part of the first phase of the reform of the mobility budget.
The measure is not yet official: no draft law has been submitted yet and currently only a preliminary draft law exists.
Read more: “Mandatory mobility budget: earliest from 2027”
The advice of the social partners
The social partners have given advice on the preliminary draft law and their position is clear. A mandatory mobility budget can only succeed if adjustments are made on the following points:
- Administrative simplification
- Limitation of housing costs (pillar 2)
- Adjusted choice palette for sustainable mobility (pillar 2)
Administrative simplification
The current system is seen as complex. The social partners request, among other things:
- A clearer definition of the staff thresholds of 15 and 50 employees to determine if and when the mobility budget becomes mandatory (for example, aligned with existing social security codes)
- A simplification of the calculation methods of the budget (the so-called “Total Cost of Ownership”)
- The temporary exclusion of certain highly mobile functions (for example, sales representatives, home nursing, etc.) until the end of 2029
Limitation of housing costs (pillar 2)
Currently, within the legal framework, there is no limit on the part of the mobility budget that may be used for housing costs.
For new mobility budgets, the social partners propose that a maximum of 50% may be allocated to housing to avoid imbalances in the housing market. When many employees gain extra spending power for rent or mortgage through the mobility budget, this can put pressure on housing and rental prices, especially in an already tight housing market.
Adjusted choice palette for sustainable mobility (pillar 2)
Legally, it is enough to offer one spending option in pillar 2, but this risks that the mobility budget will not sufficiently support the intended modal shift.
The NAR therefore stresses that employers must be able to create a sufficiently attractive offer that is tailored to employees’ needs.
They also support consultation at company level to offer several relevant options, and will monitor and evaluate this by 2029.
Involvement and monitoring
Furthermore, the social partners stress the importance of ongoing involvement and monitoring. They request, among other things, to be involved in the impact of the mobility budget reform on the housing market and in the broad evaluation of the fiscal and social greening of mobility.
What does Securex do for you?
The rules about the mandatory mobility budget are not yet final. No draft law has been submitted, and it is still unclear to what extent the government will follow the social partners’ advice. Securex closely follows developments about the mobility budget and keeps you informed of every important change.
If you are thinking about voluntarily introducing the mobility budget now, you can contact Consulting Legal via consultinglegal@securex.be.
