From 1 January 2027, the mobility budget becomes mandatory for companies with at least 50 employees that provide company cars. Smaller companies follow a year later.

1 January 202750+ employeesMobility budget mandatory
1 January 202815 to 50 employeesMobility budget mandatory
No deadlineFewer than 15Joining remains voluntary

Most companies currently treat this as an HR matter. Write a policy, calculate the TCO of the fleet, make sure payroll runs correctly. Rightly so, but that is only half the work. Because the law contains a technical consequence that is rarely spelled out.

Every car in pillar 1 is electric

The mobility budget consists of three pillars. Pillar 1 is the environmentally friendly company car. And that is the crux: motorised vehicles in pillar 1 must be zero-emission.

Pillar 1Environmentally friendly company carZero-emission, so electric.This is where charging happens
Pillar 2Sustainable mobility and housing
Pillar 3Remaining balance in cash

In other words: every employee who still chooses a car within the mobility budget drives electric. That car has to charge somewhere. Usually at home, on the employee’s driveway, on their private meter.

That moves the file from the HR department to the plug. And that is exactly the part your social secretariat, rightly, has no answer for.

Four questions no mobility policy answers

01

Who owns the charging station at your employee’s home?

The car is in the employer’s name. The charging station is often in the employee’s name, or nothing was ever agreed. That works fine until someone leaves, moves house or swaps their car for a mobility budget. Then the installation turns out to belong to no one and the residual value becomes a point of discussion.

Read more in our article on the tax deductibility of a charging station at an employee’s home.

How to go about it: agree on ownership, takeover and residual value at the time of installation. Not at the time of departure.
02

How do you know how much power went to the company car?

There are two ways to reimburse home charging. Either based on actual consumption, settled at the actual cost for the employee: that makes you your employees’ energy consultant. Or based on flat-rate prices, via the CREG tariff that is adjusted every quarter.

How to go about it: a flat rate is by definition an approximation. Give your employees the tools to get close to that flat rate. Let them charge smartly.

03

Is the reimbursement correctly included in your car policy?

The reimbursement of electricity charged at home must be explicitly included in the company car policy, and the charge point must be able to pass consumption data to the employer. If either is missing, the reimbursement risks being taxed as a separate benefit.

Remember: an administrative detail, with a tax bill attached.
04

What happens on the day someone leaves the company?

The charging card must be blocked the same day. The charging station stays at the former employee’s home. The last charging sessions still need to be settled correctly.

Remember: today you solve this manually. With a mandatory mobility budget, where employees switch freely between car and budget, it becomes routine.
Unsure about any of these four questions?We will compare your current home charging arrangement. No obligation.
Have your arrangement reviewed

What you can do now

The legal text is still under discussion, so the exact conditions and timing may still change. Waiting until everything is final is not a good idea: whoever still has to start in 2027 buys from whoever can deliver fastest rather than from whoever fits their situation best.

  1. Map your fleetHow many company cars today, how many electric, and how many employees are entitled to one? You need that analysis anyway for the TCO calculation of the mobility budget.
  2. Check your current home charging arrangementIs consumption measured separately, and do you reimburse at each employee’s actual cost or at the CREG tariff? Is it correctly included in the car policy? Who owns the existing charging stations?
  3. Agree on an exit arrangementWhat happens to the charging card and charging station when someone leaves or switches to the budget? Getting it right once saves you dozens of individual discussions.

One contract, one invoice

Certipower installs, measures, manages and invoices. At the employee’s home, on the company site and on the road, in one monthly statement to the employer.

InstallAt the employee’s home, on the company site and on the road.
MeasureConsumption per user and per location, without estimates.
Split billingYour employee pays nothing upfront and submits no receipts. How split billing works
My.CertipowerConsumption and costs per user and per location, without Excel.

That way the mandatory mobility budget does not become an extra administrative burden, just one line in an overview you already had. Read more about our approach under Fleet and HR solutions.

No obligation, well before 1 January 2027

Where does your fleet stand?

We review your situation and send you a concrete proposal.

  • Analysis of your fleet and users
  • Check of your current home charging arrangement
  • Proposal with costs and savings in euros
Schedule a call+32 51 15 30 15
Prefer email? sales@certipower.be
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This information is based on the state of the legislation at the time of publication. The final legal text is still under discussion, so conditions and timing may still change. This article will be reviewed as soon as the final text is published.