For years, the company car was the comfortable "cruise control" of the salary package. But that era is starting to shift. With the third reform of the mobility budget, the legislator is shifting gears toward a more flexible, sustainable alternative. Read below to see where the course is heading for the coming years. 🧭
What exactly is changing? 👀
Specifically, it concerns the obligation (previously: option) for certain employers to offer a mobility budget. Currently, the mobility budget is still a free choice for employers. This changes for companies that have been working structurally with company cars for years.
This reform is step one of a larger master plan to develop the mobility budget into the crown jewel of the salary package—and move the company car to the back seat.
Who does the obligation apply to? 🧑🤝🧑
Not every employer has to jump on the mandatory bandwagon right away!
The obligation applies to:
- Employers who have offered at least one company car for more than 36 months (consecutive or interrupted).
For them, the mobility budget will no longer be an option, but a mandatory offer for their employees.
There is, however, a clear exception: SMEs with fewer than 15 employees remain exempt from the obligation. This is no small detail: they represent about 16% of all company cars in Belgium.
Additionally, there is some room for maneuver: employers subject to the obligation will be allowed to exclude certain categories of employees based on objective criteria. Think of:
- The function (e.g., sales profiles who spend a lot of time on the road).
- A legitimate business interest (e.g., a car manufacturer who cannot be forced to offer cars from competitors).
When does this take effect? ⏰
The reform is being introduced in phases—no one has to go from 0 to 120 in one go:
- Companies with more than 50 employees: mandatory implementation from January 1, 2027.
- SMEs with up to 50 employees: a temporary exemption until January 1, 2028.
Plenty of time to plan the route, review the fleet, and get employees on board.
Any other changes in this reform?⚡
The sustainability dial is also being turned up. As expected, choices within Pillar 1 and Pillar 2 of the mobility budget must be obligatory electric. An Uber ride in a diesel car? That will no longer be eligible for the mobility budget.
In other words: anyone traveling via the mobility budget will henceforth do so emission-free. The future runs on electricity.Conclusion: from niche to highway 🛣️
In 2024, barely 2.5% of all companies offered a mobility budget. From 2027 onwards, that figure will rise drastically. Thanks to the transition periods, we at Payflip expect the popularity of this remuneration technique to grow gradually.
However, we believe the real litmus test is yet to come: 👉 The moment when all employees can receive a mobility budget, not just those who currently have a company car.
When will that point be reached? We’ll have to wait and see. But one thing is certain: we will keep you informed.
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