Each pillar of the mobility budget has its own (para)fiscal regime.
Pillar 1: the eco-friendly car
Enjoys the same tax and social treatment as a classic company car for both the employer and the employee.
Pillar 2: sustainable transportation modes
Exempt from social security contributions and withholding tax. For the employer, this is a fully deductible professional expense.
Pillar 3: balance in cash
For the employer, this is a fully deductible professional expense (no social contributions).
For the employee, this is considered a professional income that is fully exempt from tax, but subject to a personal social security contribution of 38.07%.
Please sign in to leave a comment.