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 is only entitled to one allocation
For 2025, the employer’s contribution towards the cost of public transport passes or public bike hire services is 50% of the cost of these passes.
In 2025, the employer’s contribution to the Sustainable Mobility Allowance is exempt from tax up to €600 per year per employee.
In 2025, the tax-free limit for the transport allowance is €600 (with a maximum of €300 for fuel costs) per year per employee.
📌 Your recipient can combine allocations
In 2025, if combined, the total tax-free amount is €900 per calendar year and per employee, after deducting the employer’s contribution to the public transport pass.
In 2025, the employer’s contribution to the Sustainable Mobility Allowance 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 and 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 2025.
Comments
0 comments