What is a mobility pass?
The mobility voucher is a system put in place on January 1, 2022 which allows an employer to cover the home-to-work transport costs of their employees when they use alternative means of transport .
The mobility voucher is based on the same principle as restaurant vouchers since it will constitute "an easy-to-use payment solution, integrating the sustainable mobility package or employer assistance for fuel costs and for the supply of electric, plug-in hybrid or hydrogen vehicles", according to the Minister of Transport.
This mobility pass will be issued in electronic form and will be prepaid.
The various costs covered by the mobility pass
Issued by specialized companies and delivered to the employer, the mobility voucher will then allow beneficiaries to pay for their travel expenses between their home and their workplace for the following goods or services:
- Sale of bicycles and pedal-assisted bicycles;
- Retail sale of equipment for bicycles and pedal-assisted bicycles;
- Maintenance and repair of bicycles and pedal-assisted bicycles;
- Sale of tickets allowing access to secure bicycle parking;
- Insurance for bicycles and pedal-assisted bicycles;
- Rental, regardless of duration, and self-service provision of bicycles, pedal-assisted bicycles, personal mobility devices, mopeds and motorcycles;
- Sale of motorized personal mobility devices;
- Carpooling services;
- Self-service rental of electric, plug-in hybrid or hydrogen vehicles accessible on public roads;
- Sale of public transport tickets;
- Retail sale of fuels;
- Sale of power supply or charging for electric, plug-in hybrid or hydrogen vehicles.
Note that from January 1, 2022, "scooters and personal mobility devices (scooters, unicycles, gyropods, skateboards, hoverboards, etc.)" will also be eligible for the sustainable mobility package.
Who is eligible for a mobility pass?
The mobility pass is available to employees. It will be nominative, issued to the employee by the company in digital and prepaid form.
The public service specifies that: "The validity period of the document, which is set by the issuer (whose name must be displayed on the document), must extend at least until the last day of the calendar year in which it was issued."
Reminder of the sustainable mobility package and the LOM
The mobility voucher is being implemented to facilitate the use of the sustainable mobility package, resulting from the Mobility Orientation Law (LOM) of December 24, 2019.
As a reminder, the sustainable mobility allowance allows employers to contribute to their employees' commuting costs through this tax- and social security-exempt allowance, with the aim of "initiating the transition to cleaner mobility."
The sustainable mobility allowance is an optional employer contribution of up to €500 per year towards commuting costs between home and work.
The means of transport covered by the sustainable mobility allowance are:
- bicycles, electric or mechanical;
- the car as part of a carpool (as a driver or passenger);
- free-floating " electric scooters and kick scooters
- public transport costs excluding subscription fees;
- and any other shared mobility service.
The rules of accumulation
The sustainable mobility allowance (via the mobility pass) can be combined with the mandatory reimbursement of half the cost of public transport.
However, the exemption from social security contributions and taxes is capped at €600.
