Are these measures already official ?
Not yet. In this article, we discuss a measure from the government agreement that has not yet been turned into law. By the end of this legislative process, the proposed measure may change and is not yet legally applicable. We will keep you updated on the situation's progress via Lex4You.
What is the mobility budget ?
The mobility budget is an annual budget that the employer can provide to their employee as a replacement for the company car they may be entitled to, allowing access to sustainable transport options and services.
This budget is based on three pillars :
- The first pillar is an environmentally friendly company car
- The second pillar includes alternative and sustainable transport options (such as bike leasing, public transport, shared mobility)
- The third pillar is the remaining budget balance after deducting the expenses of the first two pillars
The aim of this measure is to reduce the number of company cars and to ensure that the company cars still in use are less polluting.
The employee can choose how to use their mobility budget among the three pillars. They can still opt for a company car, combining a more environmentally friendly company car (first pillar) with sustainable transport options (second pillar). Only the unspent portion of the mobility budget can be paid to the employee at the end of the year (third pillar).
More info : « The mobility budget: what is it about? »
What changes from 2026 ?
As part of the 2025-2029 government agreement, several important reforms have been announced regarding the mobility budget. The aim of these measures is twofold: to simplify the system and to make it accessible to more employees.
The mobility budget becomes mandatory
Until now, the decision to offer a mobility budget was entirely up to the employer. This freedom of choice will end. The government agreement states that from January 1, 2026, every employee entitled to a company car must receive a mobility budget. As an employer, you will therefore have the obligation to offer a mobility budget to the affected employees.
Employees will remain free to choose the solution that best suits their lifestyle.
This new obligation marks a significant step towards more sustainable and flexible mobility.
It fully aligns with the government's goal to reduce CO₂ emissions and promote more environmentally friendly transport solutions.
Our advice
Although this new regulation is not yet official, all signs suggest that it will come into effect on January 1, 2026. Therefore, do not delay as the transition to more flexible mobility may take time. Ensure today that you integrate the mobility budget into your mobility policy.
The 36-month waiting period will be removed
Currently, the mobility budget system is only available to employers who have provided one or more employees with one or more company cars for a continuous period of at least 36 months immediately before establishing the mobility budget. This condition will also be removed from 2026.
The aim here is again to make this alternative more accessible by allowing employers to comply more easily with this new legal obligation.
Some rules are strengthened
At the same time, certain rules are expected to be strengthened. For example, only 100% electric cars will now be accepted under the first pillar. Furthermore, it is possible that certain limits will be set in the second pillar.
Towards a mobility budget for all ?
In the longer term, the Arizona coalition plans to expand the mobility budget to all employees, including those who are not entitled to a company car. This reform would allow everyone to choose a mobility solution that better suits their personal situation, without prior conditions related to a company vehicle.
The calculation methods for the budget for these employees still need to be defined. As soon as we have more information on this, we will inform you via Lex4You.
What does Securex do for you ?
Do you think implementing a mobility budget is time-consuming and complex? Not with the help of Securex. We offer you a service from A to Z:
- Personalised advice
- Targeted training sessions
- Drafting of required documents
- Implementation of various options
- Integration into payroll calculation
Contact our consultants today at consultinglegal@securex.be
Prefer another alternative?
In addition to the mobility budget, there are many other ways to make your mobility policy more sustainable. Consider:
- Cash for car : employees exchange their company car for a monthly allowance
- Electrification of your fleet : switching to electric vehicles reduces your CO₂ emissions and your total cost of ownership
- Bicycle leasing and shared mobility : appealing for short distances and younger profiles
Here too, our colleagues will guide you with expertise. Contact them at consultinglegal@securex.be.
