The tax and social treatment of the mobility budget depends on the category in which you have spent your mobility budget. It can be summarized as follows:
- Pillar 1: In the same way as a “classic” company car
- A taxable benefit on the worker’s behalf
- Solidarity contribution paid by the employer
- Pillar 2: The budget for this type of expenditure is totally exempt of taxes, both on the fiscal and social level
- Pillar 3: workers are liable for a special contribution of 38.07% on the balance of their mobility budget.
- The amount paid will be taken into account for the calculation of benefits due in the branches of social security (sickness benefit, unemployment benefit, pension).
- It is exempt from withholding tax and is deductible at 100% for the employer.