Mobility Budget Splitter

How the mobility budget works

Employees entitled to a company car can trade it, or the right to it, for a mobility budget. The budget is spent in three pillars in a fixed order:

• Pillar 1: an environmentally friendly company car (with its own benefit-in-kind rules).
• Pillar 2: sustainable mobility, such as public transport, bicycles, shared mobility and certain housing costs near work, tax-free.
• Pillar 3: the remainder is paid in cash, subject to a special employee contribution of 38.07%.

2026 limits

Legal minimum budget     € 3,233
Legal maximum budget     lower of 20% of annual gross pay and € 17,244

Worked example

Budget € 9,000 · gross salary € 60,000
  maximum = min(20% × 60,000, 17,244) = € 12,000  → budget within range
  pillar 1 € 3,500 · pillar 2 € 2,500
  pillar 3 = 9,000 − 3,500 − 2,500 = € 3,000
  contribution 38.07% = € 1,142.10
  net pillar 3 cash = € 1,857.90

The example shows the trade-off: every euro moved from pillar 3 to pillar 2 avoids the 38.07% contribution.

Edge cases

• Eligibility (who may get a mobility budget, seniority conditions, the employer's policy) is not checked by the tool.
• Budget amount. The legal budget is based on the total cost of the company car the employee had or was entitled to; the tool takes the amount you enter and only checks it against the limits.
• Pillar 1 + 2 above the budget is refused: overspending is not possible within the scheme.
• Indexed amounts change yearly; the tool uses the 2026 values.

Who uses it

Employees deciding between a company car and a mobility budget, HR and payroll staff explaining the options to colleagues, and employers designing a mobility policy use the splitter to see quickly how much of a budget ends up as cash and what the special contribution costs. Moving amounts between pillars shows the trade-off at once, before the official calculation by the payroll provider.

Compare with a classic company car in the company car benefit calculator, or index amounts with the indexation calculator.