When you place an order for mobility benefits, the terms and eligibility criteria are set by a collective agreement (company agreement, inter-company agreement, or industry agreement) or by a unilateral decision.
This means that internally, you will know how much to allocate to each recipient, depending on their mode of transport.
📌 Your recipient will only be entitled to one allocation
For 2026, employers will cover 50% of the cost of public transport passes or public bike hire services.
In 2026, the employer’s contribution to the Sustainable Mobility Allowance (SMA) is exempt from tax up to €600 per year per employee.
In 2026, the tax-free limit for the transport allowance is €600 per year per employee (with a maximum of €300 for fuel costs).
📌 Your recipient will be entitled to combine allocations
In 2026, in this case, the employer’s contribution is tax-free up to €900 per calendar year and per employee, after deducting the employer’s contribution to the public transport pass.
In 2026, the costs covered by the employer for the SMA can be combined with the transport allowance, up to a total limit of €600, with the exemption for fuel costs not exceeding €300.
As an exceptional and temporary measure, from 2022 to 2024, this combination was possible up to €400 per year per employee for fuel costs and up to €700 for "green energy" fuel costs.
🚫 It is no longer possible to combine these two schemes in 2026.
Comments
0 comments