Supernote 🦸‍♂️ - Easter Agreement? 🐣

"And what if I'm not interested in a company car?" This question often marks the starting point in discussions about the mobility budget. Well, soon every company must have a ready answer for that. 

Because from January 1, 2026, every employer who provides a company car to their employees will be required to offer both options. Employees will thus have the choice between a company car or a mobility budget. 

This requirement was previously announced in the Supernote at the end of January 2025, but according to various sources, it was initially expected for 2027-2028. The timing of this measure is thus the biggest surprise of the Easter Agreement. Note that regarding the other announcement about the mobility budget in the Supernote, which gives employers the option (not obligation) to offer a (limited) mobility budget to employees without a company car, no further details are included in the Easter Agreement. For this measure, we still assume a timing of 2027-2028.

Implement it quickly then? 💨

"The New Year will be here before you know it," you sometimes hear in discussions with friends about organizing New Year's Eve. The same rule applies to the mobility budget.

It is still unclear what transition measures will be enacted to facilitate this shift in mobility policies of many companies. Companies will inevitably be required to transform existing 'car policies' into 'mobility policies' that not only support the company car as a mobility option but also options around sustainable transportation and housing (pillar 2 of the mobility budget) and cash (pillar 3 of the mobility budget). 

One thing is certain: if the car policy was not yet green with the advent of electric cars, it definitely will be with the introduction of the mobility budget.

Payflip's Practical Outlook 👀

We often provide companies with the following tools to enter the new era of mobility:

• We assume that the introduction of the mobility budget will not affect already operating company cars. Breaking lease contracts is expensive, and having numerous company cars parked is not practical. We therefore presume that the obligation will only apply to new employees (or existing employees in new positions with company cars) and new lease contracts.
• We often advise to already "professionalize" existing car policies by identifying certain categories of employees (role, seniority) and associated TCO amounts. This way, the transition to the mobility budget (= TCO of the exchanged car) goes a lot smoother.
• We impress upon HR managers that the mobility budget, besides its sustainable ideology, also has a strong HR ideology about workplace flexibility. Hence, it is advisable to view the introduction of a mobility budget within a broader picture of flexible compensation. A cafeteria plan and mobility budget on one platform is the future.