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Pillar 3 – Cash payout option

Pillar 3 gives employees the freedom to convert any unused part of their mobility budget into a year-end cash payment.

It’s a transparent, tax-efficient way to reward sustainable choices while keeping the employer’s total cost neutral.

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Turning unused budgets into real rewards

The Belgian mobility budget ensures that no allocated funds go unused.

After sustainable car and commuting options (Pillars 1 and Pillar 2), Pillar 3 allows employees to receive any remaining balance as a cash payout, exempt from income tax and fully deductible for employers.

This ensures sustainable travel habits are rewarded while keeping administration simple and budgets predictable.

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How it works

Employees who don’t use their full mobility budget under Pillar 1 or 2 can receive the remaining amount in cash at the end of the year, through payroll.

Fiscal treatment:
• Exempt from income tax (not considered salary)
• Fixed solidarity contribution: 38.07 %
• Fully deductible for employers as a mobility expense
• Flexible policy: Employers may choose whether payouts are automatic or on request

Pillar 3 combines flexibility for employees with administrative simplicity for HR, making it a practical complement to the other pillars.

The benefits

    • money_bag

      Flexible by design

      Employees decide how to spend their budget across public transport, cycling, shared mobility, or housing options that fit their lifestyle.
    • attach_money

      Tax-efficient reward

      All spending in Pillar 2 is fully deductible for employers and completely tax-free for employees when legal conditions are met.
    • nature

      Supports sustainability goals

      By promoting green commuting and shorter travel distances, companies can reduce CO₂ emissions and make measurable progress on ESG targets.
    • brand_awareness

      Easy to manage

      With digital mobility tools, employers can track expenses, ensure compliance, and simplify reimbursement across all sustainable travel options.
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    Eligble spending

    Pillar 3 does not add new spending categories. It defines what happens when part of the mobility budget remains unused after Pillar 1 and Pillar 2.

    Key points

    • Only the remaining amount after eligible Pillar 1 and Pillar 2 expenses qualifies for payout.
    • The payout is processed via payroll at year-end according to the employer’s policy.
    • It is exempt from personal income tax and not treated as salary.
    • A fixed 38.07% solidarity contribution applies for the employer.
    • The payout is fully deductible as a mobility expense for the employer.
    • Employers can choose whether payouts are automatic or on request in the mobility policy.

    In practice, employees who travel sustainably throughout the year can receive a net cash reward for the unused portion of their mobility budget.

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    Example scenario: Sara uses her budget smartly

    Sara has a €10 000 mobility budget.

    During the year, she spends €6 500 on train subscriptions, bike leasing, and shared mobility (Pillar 2).
    At year-end, €3 500 remains.

    Under Pillar 3, her employer pays out the balance in cash, applying the 38.07 % solidarity contribution.

    Sara receives €2 167.55 net, fully tax-free.

    Her company remains cost-neutral, and Sara benefits from sustainable commuting plus a tangible year-end bonus.

    Explore the other 2 pillars of the belgian mobility budget

    Pillar 1 – Eco-friendly company cars Pillar 2 – Sustainable mobility & housing

    Want to learn more about the mobility budget?

    Download our free guide to understand all three pillars and see how electric cars, sustainable commuting, and flexible mobility fit together.

    Download our mobility guide