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Sustainable mobility package for employees' journeys by bicycle, carpooling,...

Verified 18 August 2022 - Legal and Administrative Information Directorate (Prime Minister)

An employer may cover the travel expenses of its employees when using alternative means of transport. This support, called sustainable mobility package, is not required. When it is implemented, it is exempt from tax and contributions. This package replaces the bike mileage allowance (IKV).

The employer may pay sustainable mobility package employees who use a sustainable means of transport for their professional journeys.

Supported means of transportation include:

  • Personal bicycle (including electric bicycle)
  • Passenger and driver carpooling
  • Shared mobility services (sharing of electric or hybrid vehicles, hiring and self-service provision of scooters or bicycles)
  • Public transport (excluding subscription)

The sustainable mobility package is of a maximum amount of €500 per year and per employee.

The amount paid is exempt from social contributions and income tax.

Decision to set up

No collective agreement

The employer shall itself define the amount and the means of payment of travel expenses by the sustainable mobility package. It must consult the Social and Economic Committee (ETUC).

A collective agreement provides for the package

The company or Branch Agreement defines the amount and allocation methods of the sustainable mobility package by the employer to its employees.

Employees concerned

When sustainable mobility package is implemented, it can be paid to all employees.

For part-time employees, the allowance depends on the length of their work:

  • If the duration is more than 50% of the legal working time, the sustainable mobility package applies as for a full-time employee.
  • If the duration is less than 50% of the legal duration of the work, the employer's allowance shall be proportional to the duration of the work.


The employee must provide a certificate of honour or proof of use of a mode of transport covered by sustainable mobility package.

If the employer changes the characteristics of the package, it must notify employees at least 1 month in advance.

The amount of the freight charge must be stated on the payslip.

The sustainable mobility package can be combined with other devices:

  • Support for public transport subscriptions
  • Support for fuel and power costs of electric vehicles

Rollup is possible within the overall limit of €800 per year and per employee.

Example :

If you combine the mobility package with the reimbursement of public transport, subway/train subscription, the limit of exemption of these accumulated fees is set to €800 per year and per employee.


employers who pay employees the cycling mileage allowance (VKI) may continue to pay this allowance. This payment shall then be treated as the payment of sustainable mobility package.

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