Mandatory introduction of the mobility budget – are you ready?

Who does the obligation apply to – and from when? (indicative)

Based on the most recent public information, a phased introduction is expected:

• Companies with 50 or more employees → mandatory offer of the mobility budget from 1 January 2027
• Companies with 15 to 49 employees → mandatory offer from 1 January 2028
• Companies with fewer than 15 employees → no legal obligation (voluntary application remains possible)

The obligation will apply to employers who offer company cars. The assessment will be based on the total number of employees within the company, not just the number of employees with a company car.

According to current insights, employers who have offered company cars for at least 36 months will also be taken into account. The exact scope and any transitional measures still need to be confirmed in the final legislation.

What is the mobility budget?

Employees who currently have the right to a company car can choose to convert this into a flexible mobility budget, tailored to their personal mobility needs.

This budget can be used for:

• A fully electric company car
• Sustainable mobility, such as public transport, (electric) bicycles, shared mobility and housing costs
• Payment of the remaining balance in cash

The employee decides how the budget is used. The employer provides the framework and ensures correct application.

More than an obligation: an opportunity

Although the introduction is imposed by the government, many companies today mainly see the mobility budget as an opportunity to modernise their mobility policy and make it more attractive to employees.

Companies that are (not yet) subject to the obligation can already implement the mobility budget on a voluntary basis today. This offers clear advantages:

• More flexibility and freedom of choice for employees
• A more sustainable and future proof mobility policy
• An attractive benefit to attract and retain talent

Why prepare already now?

The introduction of the mobility budget affects multiple domains at once: HR, payroll, finance, fleet, internal communication and compliance. Preparing in time gives you the space to make well considered choices, align processes correctly and avoid unpleasant surprises during the actual implementation.

How can PKF BOFIDI support you?

PKF BOFIDI assists companies from analysis to implementation, both for mandatory and voluntary introduction of the mobility budget:

• Strategic analysis and concrete action plan
• Update of car policy and legal documentation
• Support with implementation on a mobility platform
• Communication package and information sessions for employees
• Operational follow up & compliance

Our PKF BOFIDI experts are ready to help you

Contact your trusted PKF BOFIDI advisor for an introductory meeting and a pragmatic step by step plan. This ensures that your company is fully and efficiently prepared for the introduction of the mobility budget.

This article was written by Thomas Lauwers.

Disclaimer: This communication is based on the most recent publicly available information. Since the final legislation has not yet been published, timing, scope and conditions may still change.