What is the flex mobility budget?

The flex mobility budget raises questions for some people and that is why we like to clarify it for you. In a nutshell, the flex mobility budget is a budget accessible to all employees to promote sustainable mobility.

How much is the flex mobility budget?

The amount of the flex mobility budget is not fixed. As an employer, you therefore determine this entirely yourself and there is no minimum or maximum limit.  

Employees with a flex mobility budget can spend the amount on every conceivable mobility benefit. Be it a bicycle, a wheelchair, carwash costs and for example even parking costs. So, as an employer, the permitted options are also entirely up to you. How about that for flexibility!

Depending on the mobility benefits chosen, the employee will have to taxes and social contributions:

• Commuting with bike or public transport and parking costs are tax and RSZ/ONSS free.
• Other commuting expenses can be taxed, but are RSZ/ONSS free.​
• Social contribution (28% employer & 13,07% employee) and taxes (company tax for the employer and personal income tax for the employee) applies on all expenses used for private reasons.

Use cases

Some use cases of the flex mobility budget:

• The flex budget is offered as a salary sacrifice. Part of the salary is converted into a sustainable flex mobility budget. Employees decide how to spend the budget within the employer's outlined framework.
• Reimburse parking expenses on professional travel for which the employee does not pay BIK.
• Reimburse public transport tickets via a flex budget to promote public transport among employees.
• Give a flex budget to employees who drove significantly fewer kilometres last year. In this way you can promote sustainable mobility behaviour.

The flex mobility budget vs legal mobility budget

It is important not to confuse the flex mobility budget with the legal mobility budget, as the latter has a strict legal framework. For instance, the legal mobility budget can only be used by people who have (the right to) a company car. The flex mobility budget does not have this restriction, which makes it very interesting for (blue-collar) workers.

❗Note, a big difference with the flex mobility budget is that you cannot use it to pay off housing costs, unlike the legal mobility budget.❗

Want to know more about the legal mobility budget? Then check out this article.