🔎 Mobility Budget and Cafeteria Plan: what is allowed… and what is not?

Recently, Nahima Lanjri (cd&v) raised a parliamentary question about a notable practice: combining the mobility budget with a cafeteria plan.

Why is this relevant?

Because certain combinations do not align with either the spirit or the letter of the law.

⚠️ Where does it go wrong in practice?

Situation 1An employee exchanges their company car for the mobility budget.

They do not choose a car in Pillar 1 and allocate everything to Pillars 2 and 3.

However, through the cafeteria plan, they still opt for a (more polluting) company car.

➡️ According to the official response, in that case, the mobility budget must be stopped from the month in which the employee again has access to a car.

Situation 2 An employee does choose an environmentally friendly car in Pillar 1.

But through the cafeteria plan, they finance:

• an upgrade of that car

• or, for example, a charging station

➡️ This is also problematic.

Why?

Because the mobility budget is strictly limited by law (Art. 12, Act of 17.03.2019).

When the budget is insufficient:

• the employee must repay the difference

• or the difference is treated as salary and subject to social security contributions and taxes

The law therefore does not allow a combination whereby a cafeteria plan provides the same social and tax advantages on top of the mobility budget.

This would effectively create an additional benefit that is not in line with the principles of the law.

📜 What does the government clearly state?

The mobility budget has a specific social and tax treatment.If the legal limits are exceeded, this favorable regime is lost.

The combination with a cafeteria plan must not lead to a higher total cost than what the employee is entitled to within the legal framework.

🎯 Conclusion

The mobility budget is not a freely combinable benefit.

Its limits are legally defined and strict.

Combining it with a cafeteria plan is only possible as long as:

✔ the legal limits are respected✔ no additional tax advantage is created✔ the employee does not regain access to a company car outside Pillar 1

Otherwise, the favorable regime is lost.

As is often the case with the mobility budget: the technical details make all the difference.

Thierry Devresse

Founder of MMBB & MBE | Mobility Budget Expert

April 20, 2026