{"id":4089,"date":"2026-09-13T11:32:42","date_gmt":"2026-09-13T09:32:42","guid":{"rendered":"https:\/\/www.nextmobility.be\/post\/budget-mobilite-pilier-2-offre\/"},"modified":"2026-09-13T11:58:25","modified_gmt":"2026-09-13T09:58:25","slug":"mobility-budget-pillar-2-offer","status":"publish","type":"post","link":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/","title":{"rendered":"Pillar 2 of the mobility budget: what to put in the offer, and how to write it"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In <a href=\"https:\/\/www.nextmobility.be\/en\/post\/mandatory-mobility-budget-2027-employers\/\">our article on the 2027 obligation<\/a>, we listed three workstreams that do not depend on the law being voted. The third one, building the pillar 2 offer, is the one companies tackle last, usually assuming it will take a long time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is not what we observe. The substance comes down to three or four questions settled in the policy. Everything else runs through the mobility budget provider, with no additional contracts and no administrative machinery to build.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The part that does deserve care lies elsewhere: writing a policy that holds when the rules move. Pillar 1 went fully zero emission on 1 January 2026, so did the motorised vehicles in pillar 2, the amounts are indexed every year, the 2027 obligation has not been voted, and Brussels shared bikes and scooters changed regime three times in a single summer. A policy that copies out the state of the law in a given year has to be reopened the next one.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article sets out what you can put in pillar 2, which decisions actually get made, and how to write them so that you do not have to come back to them every year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A reminder: what pillar 2 changes for take-home value<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The mobility budget is split into three pillars. Pillar 1 is a company car, which has had to be zero emission since 1 January 2026 and follows the company car tax regime. Pillar 2 gathers the sustainable transport options. Pillar 3 is the balance, paid out in cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The difference in treatment is what makes pillar 2 decisive.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pillar 2<\/strong> : exempt from social security contributions and income tax for the employee, and 100 % deductible for the employer.<\/li>\n\n\n\n<li><strong>Pillar 3<\/strong> : subject to a special contribution of 38,07 % borne by the employee.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, every euro your pillar 2 offer cannot absorb falls into pillar 3 and loses close to four tenths of its value for the employee. A thin pillar 2 offer is not neutral: it mechanically turns a benefit into a taxed balance, and your employees are the ones who see it on their payslip.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why we treat the pillar 2 offer as a compensation topic, not as a mobility catalogue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What you can put in pillar 2<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The main categories are the following.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Public transport.<\/strong> Season tickets for the employee, and travel tickets for household members. This is the simplest item to set up and the most legible one for an employee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Organised collective transport.<\/strong> Company shuttles and collective home-to-work transport.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Active mobility and micromobility.<\/strong> Purchase, rental, maintenance, equipment and accessories for bicycles, e-bikes, speed pedelecs, scooters and other personal mobility devices, as well as mopeds, motorcycles and motorised tricycles and quadricycles. In practice the bicycle is the item that generates the most buy-in, because it is the only one that leaves the employee with an object.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Shared mobility.<\/strong> Car sharing, bike sharing, carpooling, taxi and chauffeur-driven rental services, and rental of a car without a driver, for a maximum of 30 calendar days per year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Housing costs.<\/strong> Rent, interest and capital repayments on mortgage loans, when the employee lives within a radius of 10 kilometres of the usual place of work. The nuance matters: those 10 kilometres are measured <strong>as the crow flies<\/strong>, not by road, which changes the eligible perimeter in both directions. Nationally this is the item that concentrates the most usage and by far the most public debate. In the offers we support today, however, we see its remote-work variant appearing less and less often. We devote two separate articles to it, one on <a href=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-housing-costs-remote-work\/\">remote work and the usual place of work<\/a>, the other on <a href=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-mobility-floor-housing-cap\/\">a mobility floor rather than a cap<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What has to be zero emission, and what does not<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Since 1 January 2026, the zero emission requirement extends to pillar 2. It does not cover everything, and the distinction determines what you can open up.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Must be zero emission:<\/strong> the motorised vehicles financed through pillar 2. Concretely, mopeds, motorcycles and scooters, motorised tricycles and quadricycles, motorised personal mobility devices, and the vehicles used in car sharing, carpooling, taxi services or chauffeur-driven rental.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not concerned:<\/strong> anything without an engine, the standard bicycle, walking, and the allowances that go with them. Nor are public transport season tickets and travel tickets: the employee buys a right to travel on a network, not a vehicle, and the network&#8217;s own fleet is not theirs to choose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two remarks we make systematically on assignments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first: pillar 2 serves the whole household, not only the driver. A travel pass for a partner or a child qualifies. This is the argument that wins over employees who found the scheme abstract, and it is almost always underused in internal communication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second: the mobility budget goes very well with a car. A cheaper car in pillar 1, not necessarily smaller but often less equipped or one notch down in brand tier, combined with a speed pedelec for appointments within 30 kilometres, is often better than a large SUV. The lever is the catalogue value, not the size of the vehicle. Presenting the mobility budget as a scheme against the car is the surest way to get it refused.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Writing the offer: what actually gets decided<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A properly drafted mobility policy contains no supplier name. It refers to the legal category, article 3, \u00a71, 8\u00b0 of the Act of 17 March 2019, and then states what the employer opens up. The concrete catalogue lives elsewhere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the ground, the detail of the categories is almost never what the discussion is about. Three situations cover most of what we see.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The dominant situation: the platform carries the catalogue.<\/strong> The employer selects a mobility management platform, whose management fees are deducted from the budget, and opens up everything that platform offers. The policy is written accordingly: it refers to the legal categories and specifies that the available choices evolve with the provider&#8217;s own offer. There is no category by category arbitration, because none is needed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The most frequent variant: everything except the devices.<\/strong> Companies with a strong safety culture remove scooters and motorised personal mobility devices. That is usually their only exclusion, and it comes from the regulatory framework governing those devices, not from a stance on the mode itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The minority: no platform, and therefore a deliberately simple pillar 2.<\/strong> A few employers do not want a management platform, for reasons of their own. They then reduce pillar 2 to what can be handled without recurring effort: monthly costs whose amount is known for the year, plus a few one-off purchases of the bicycle type. Anything requiring repeated handling and receipts throughout the year is left out, not on principle but because of the administrative load.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So the decision that genuinely structures the offer is not which categories to open. It is whether you take a platform or not. That single choice determines both the breadth of what the employee can actually use and the amount deducted from their budget to run the scheme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two points do remain genuinely open to discussion: personal mobility devices, and housing costs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Personal mobility devices, the one common exclusion<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pillar 2 finances the purchase of personal mobility devices, the electric scooter included. Many employers open the category without looking at what it contains, and that is where a rarely anticipated exposure sits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Belgian framework is precise. The maximum speed of a motorised personal mobility device is 25 kph. Above that, the device legally stops being a personal mobility device and falls under the moped regime, with registration and insurance. The minimum age on public roads is 16, one occupant only, never on the pavement. And since 1 September 2026 a helmet is mandatory above 20 kph, either a moped helmet or a bicycle helmet protecting the temples and the back of the head.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yet the market sells devices well above those thresholds without difficulty. If your policy opens the category without writing the limit, you may be financing a vehicle that is not allowed to circulate under the regime you assume applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why companies with a strong safety culture allow the bicycle, the e-bike and the cargo bike, and explicitly close the rest of the electric devices. This is not a stance on the scooter, it is a risk management decision, taken upstream and then written in a single sentence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The parameter the news has just made visible<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">There is an asymmetry among the pillar 2 categories, and it went unnoticed until this summer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A public transport pass, a purchased bicycle, a rent: none of these items can disappear from the street through a court ruling. Shared mobility can. It is the only pillar 2 item whose availability depends on a public licence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Brussels has just demonstrated this. On 29 July 2026 the Council of State annulled the licences of shared bike and scooter operators, on procedural grounds, with removal imposed by 1 September. On 21 August a transitional regime restored the service, with bikes capped at 2.500 per operator and scooters maintained until their announced end on 1 January 2027. And on 16 September 2026 the Villo! concession expires. On 8 September 2026 the Brussels mobility minister confirmed that the service would continue until 2028, long enough to launch a call for candidates for the successor system, with the transitional regime running to May 2028 for bikes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We take no position on the substance of those decisions, which belong to Brussels political debate. We draw a drafting parameter from them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An employee who gives up a company car is making a trade-off over several years. If that trade-off rests entirely on a mode whose availability depends on a regional licence, they are exposed to a decision neither they nor their employer controls. This does not argue for closing the category, it argues for thinking in terms of a mobility floor: what the person needs to get to work every day, and what remains if one mode disappears.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The detail that surprises most often<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The management fees of the mobility budget are charged to pillar 2, not to a separate administrative budget. In other words, the platform you choose to run the scheme is paid out of the employee&#8217;s own mobility envelope.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is not abnormal, it is market practice. But it means two concrete things. First, the cost of the platform is a parameter of the offer and not merely an IT line item. Second, on small budgets the question arises whether enough remains in pillar 2 for the scheme to make sense. That question is settled at drafting stage, and well-written policies explicitly provide a floor amount below which the mobility budget is not activated.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Writing a policy that survives change<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the real drafting work, and it is the part that gets underestimated as long as the catalogue is assumed to be the subject. Since the scheme came into force, the perimeter of pillar 2 has been broadened, the housing cost radius has been raised to 10 kilometres, a minimum and a maximum amount have been introduced, and since 1 January 2026 motorised vehicles must be zero emission. A policy written as a snapshot of the law in force has to be reopened every financial year, each time with internal validation and communication to redo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Five rules are enough to avoid that.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Refer to the legal categories, never to products or suppliers.<\/strong> Article 3, \u00a71, 8\u00b0 of the Act of 17 March 2019 defines the categories. A policy quoting a brand, an operator or a model becomes wrong as soon as the market moves, and the Brussels saga of this summer shows how fast it moves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do not copy out the amounts.<\/strong> The budget is bounded by a minimum and a maximum indexed each year, 3.233 \u20ac and 17.244 \u20ac in 2026. Putting those figures in the text means scheduling an amendment for the following January. Referring to the legal regime in force is enough.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Write technical requirements by reference, not by transcription.<\/strong> Rather than writing 25 kph or the helmet threshold into the text, state that the device financed must comply with the Belgian legal framework applicable to motorised personal mobility devices. The protection is identical and it survives the next royal decree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Treat the zero emission requirement as a regime, not as a date.<\/strong> The rule is assessed at the moment the expense is committed. This is the same logic as pillar 1 deductibility, which is set by the date the order form or leasing contract is signed, not by delivery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Set out explicitly what can move without reopening the policy.<\/strong> The available catalogue evolves with the provider&#8217;s offer, and that is normal. The policy should say so, and designate who internally can record that evolution. Without that clause, every new option from the provider becomes a legal question.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A policy written this way does not need reopening at every indexation or every decree. That is the best return on the time spent drafting it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The three mistakes we see most often<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Building the offer after announcing the budget.<\/strong> The logical order is the reverse: the amount is calculated on the real cost of the car policy per job category, but the offer determines what the employee can actually do with it. Announcing an amount before having an offer means promising a sum of which part will fall into pillar 3 at 38,07 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Looking for the administrative load in the wrong place.<\/strong> With a mobility budget provider, collecting receipts and processing expenses are carried by the platform, and the internal load stays low. What has to be settled upstream is the interface with the payroll provider and the connection to existing leasing contracts: end dates, terms, who orders what and when. That is where files fall behind, not in the number of categories opened.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Relying on the breadth of the offer to generate usage.<\/strong> With a management platform everything is open, and we still regularly see three categories out of ten actually used. What generates usage is not the breadth of the catalogue, it is communication, at two precise moments: when the budget is introduced, and as each leasing contract approaches its end. Twice rather than once.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The questions that keep coming back<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Two questions came back in the comments on our publications during the week of 8 September. Both are about pillar 1, and both in fact determine what becomes of pillar 2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Does pillar 1 deductibility fall every year for the same car?<\/strong> No, and the confusion is easily made. The rate is set on the date the order form or leasing contract is signed, and then applies for the entire life of the vehicle: an electric car ordered in 2027 stays at 95 % throughout. The only stepped decline written into the law targets the generation of combustion cars ordered between 1 July 2023 and 31 December 2025, which goes from 50 % in 2026 to 25 % in 2027, then 0 % from 2028. The nuance changes the calculation: the order year fixes the vehicle&#8217;s regime for its whole life, and it does not move afterwards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Why do so few employers open a car in pillar 1?<\/strong> The Belgian social security figures for the first quarter of 2026 are clear: 59.362 employers provide company cars, 307 open a car inside pillar 1. The reason is not legal, the employer is free to open that pillar and it is in fact one of their five freedoms within the scheme. It is architectural: almost everywhere, the mobility budget has been installed as an alternative to the car, reserved for those who give it up, rather than as the framework within which the car itself is chosen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The consequence is direct for the subject of this article. When pillar 1 stays closed, the entire budget has to be absorbed by pillar 2, otherwise it falls into pillar 3 and loses 38,07 %. The richness of the pillar 2 offer therefore matters all the more as long as pillar 1 remains closed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What we observe on assignments<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The companies that come out of this best have done two things.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They have involved human resources, finance and fleet in the process, each bringing their part: the expectations, the cost, the contracts in place. The decision itself usually rests with human resources, sometimes sitting under finance, and that is perfectly fine. What matters is not diluting the decision, it is that it be taken with knowledge of the real cost and of the leasing contracts in place.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And they have accepted starting with an imperfect offer. An offer can always be broadened later. Starting out by trying to anticipate everything means launching nothing, and it is the most common failure we come across.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What we take from this<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pillar 2 is not the technical part of the mobility budget. It is the part that decides whether the scheme produces mobility or taxed cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is built now, independently of the legislative calendar. The decision that structures it is not the detail of the categories, it is the choice between a management platform and a deliberately simple pillar 2. And what makes the difference over time is a policy written by reference to the legal framework rather than as a copy of its state at one moment, followed by repeated communication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We support this work from end to end, from calculating the budget per job category to drafting the policy and activating it internally: <a href=\"https:\/\/www.nextmobility.be\/en\/supporting-you\/\">how we work<\/a> and <a href=\"https:\/\/www.nextmobility.be\/en\/defi\/budget-mobilite-en-entreprise-mise-en-place-conforme-et-operationnelle\/\">the mobility budget in the company<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Act of 17 March 2019 introducing a mobility budget, and subsequent amendments.<\/li>\n\n\n\n<li>Belgian social security office, administrative instructions, concept of the mobility budget (version 2026\/2): pillar 2 categories, 10 km radius for housing costs, special contribution of 38,07 % on pillar 3.<\/li>\n\n\n\n<li>Tax circular 2024\/C\/16 on the mobility budget, for the detailed tax treatment.<\/li>\n\n\n\n<li><strong>Zero emission requirement in pillar 2 since 1 January 2026<\/strong> : lebudgetmobilite.be, &#8220;What can you spend your mobility budget on?&#8221;, and Securex, &#8220;The three pillars of the mobility budget in detail&#8221;. Covered are the motorised vehicles of pillar 2: mopeds, motorcycles, motorised tricycles and quadricycles, motorised personal mobility devices, and the vehicles used in car sharing, carpooling, taxi services and chauffeur-driven rental.<\/li>\n\n\n\n<li><strong>Housing costs: radius of 10 kilometres from the usual place of work, measured as the crow flies<\/strong> ; rental of a car without a driver limited to 30 calendar days per year: lebudgetmobilite.be, question 5.<\/li>\n\n\n\n<li><strong>Mobility budget amounts for 2026: minimum 3.233 \u20ac, maximum 17.244 \u20ac<\/strong> per year.<\/li>\n\n\n\n<li>Motorised personal mobility devices: 25 kph maximum, minimum age 16 on public roads, one occupant; helmet mandatory above 20 kph since 1 September 2026 (Federal Police, RTBF).<\/li>\n\n\n\n<li>Council of State, ruling of 29 July 2026 annulling the Brussels shared bike licences.<\/li>\n\n\n\n<li>Transitional regime announced on 21 August 2026, cap of 2.500 bikes per operator; end of shared scooters on 1 January 2027.<\/li>\n\n\n\n<li>Villo! concession expiring on 16 September 2026; continuation of the service confirmed until 2028 and a call for candidates announced by the Brussels mobility minister on 8 September 2026 (La DH, 08\/09\/2026).<\/li>\n\n\n\n<li>Belgian social security office, first quarter 2026 statistics: 59.362 employers providing company cars, 307 opening a car inside pillar 1.<\/li>\n\n\n\n<li>Company car deductibility: rate set on the date the order form or leasing contract is signed; combustion cars ordered from 01\/07\/2023 to 31\/12\/2025 at 50 % in 2026, 25 % in 2027, 0 % from 2028; electric cars ordered before 31\/12\/2026 at 100 % for their whole term, from 01\/01\/2027 at 95 %, then 90 % in 2028 and 82,5 % in 2029.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ce n&#8217;est pas ce que nous observons. L&#8217;essentiel tient \u00e0 trois ou quatre questions tranch\u00e9es dans la policy. Le reste passe par le gestionnaire du budget mobilit\u00e9, sans contrat suppl\u00e9mentaire et sans machinerie administrative \u00e0 construire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce qui demande du soin est ailleurs : \u00e9crire une policy qui tienne quand la r\u00e9glementation bouge. Le pilier 1 est pass\u00e9 au z\u00e9ro \u00e9mission le 1er janvier 2026, les v\u00e9hicules motoris\u00e9s du pilier 2 \u00e9galement, les montants sont index\u00e9s chaque ann\u00e9e, l&#8217;obligation de 2027 n&#8217;est pas vot\u00e9e, et le cyclopartage bruxellois a chang\u00e9 trois fois de r\u00e9gime en un \u00e9t\u00e9. Une policy qui recopie l&#8217;\u00e9tat du droit d&#8217;une ann\u00e9e donn\u00e9e doit \u00eatre rouverte l&#8217;ann\u00e9e suivante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet article d\u00e9crit ce qu&#8217;on peut mettre dans le pilier 2, les quelques d\u00e9cisions qui se prennent r\u00e9ellement, et comment les \u00e9crire pour ne pas devoir y revenir chaque ann\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rappel : ce que le pilier 2 change c\u00f4t\u00e9 portefeuille<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le budget mobilit\u00e9 se r\u00e9partit en trois piliers. Le pilier 1 est une voiture de soci\u00e9t\u00e9, qui doit \u00eatre sans \u00e9mission depuis le 1er janvier 2026 et qui suit le r\u00e9gime fiscal des voitures de soci\u00e9t\u00e9. Le pilier 2 rassemble les moyens de transport durables. Le pilier 3 est le solde vers\u00e9 en cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La diff\u00e9rence de traitement est ce qui rend le pilier 2 d\u00e9cisif.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pilier 2<\/strong> : exon\u00e9r\u00e9 de cotisations sociales et d&#8217;imp\u00f4t pour le travailleur, et d\u00e9ductible \u00e0 100 % chez l&#8217;employeur.<\/li>\n\n\n\n<li><strong>Pilier 3<\/strong> : soumis \u00e0 une cotisation sp\u00e9ciale de 38,07 % \u00e0 charge du travailleur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Autrement dit, chaque euro que votre offre de pilier 2 ne sait pas absorber tombe en pilier 3 et perd pr\u00e8s de quatre dixi\u00e8mes de sa valeur pour le travailleur. Une offre de pilier 2 pauvre n&#8217;est pas neutre : elle transforme m\u00e9caniquement un avantage en solde impos\u00e9, et ce sont vos travailleurs qui le constatent sur leur fiche de paie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est la raison pour laquelle nous traitons l&#8217;offre du pilier 2 comme un sujet de r\u00e9mun\u00e9ration, et pas comme un catalogue de mobilit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce qu&#8217;on peut mettre dans le pilier 2<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les grandes cat\u00e9gories sont les suivantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les transports en commun.<\/strong> Abonnements pour le travailleur, et titres de transport pour les membres du m\u00e9nage. C&#8217;est le poste le plus simple \u00e0 mettre en place et le plus lisible pour un travailleur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le transport collectif organis\u00e9.<\/strong> Navettes d&#8217;entreprise et transport collectif domicile-travail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La mobilit\u00e9 active et la micromobilit\u00e9.<\/strong> Achat, location, entretien, \u00e9quipement et accessoires de v\u00e9los, v\u00e9los \u00e9lectriques, speedpedelecs, trottinettes et autres engins de d\u00e9placement, ainsi que les cyclomoteurs, motos, tricycles et quadricycles motoris\u00e9s. Le v\u00e9lo est le poste qui produit le plus d&#8217;adh\u00e9sion en pratique, parce que c&#8217;est le seul qui laisse un objet au travailleur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La mobilit\u00e9 partag\u00e9e.<\/strong> Voitures partag\u00e9es, v\u00e9los partag\u00e9s, covoiturage, taxis et services de location avec chauffeur, et location de voiture sans chauffeur, pour 30 jours calendrier par an au maximum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les frais de logement.<\/strong> Loyers, int\u00e9r\u00eats et amortissements en capital d&#8217;emprunts hypoth\u00e9caires, quand le travailleur habite dans un rayon de 10 kilom\u00e8tres du lieu habituel de travail. La nuance est importante : ces 10 kilom\u00e8tres se mesurent \u00e0 vol d&#8217;oiseau, pas par la route, ce qui change le p\u00e9rim\u00e8tre \u00e9ligible dans les deux sens. C&#8217;est le poste qui concentre le plus d&#8217;usage au niveau national et de loin le plus de d\u00e9bat public. Dans les offres que nous accompagnons aujourd&#8217;hui, nous voyons pourtant sa version li\u00e9e au t\u00e9l\u00e9travail appara\u00eetre de moins en moins souvent. Nous lui consacrons deux articles s\u00e9par\u00e9s, l&#8217;un sur <a href=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-housing-costs-remote-work\/\">le t\u00e9l\u00e9travail et le lieu de travail principal<\/a>, l&#8217;autre sur <a href=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-mobility-floor-housing-cap\/\">le socle de mobilit\u00e9 plut\u00f4t qu&#8217;un plafond<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ce qui doit \u00eatre sans \u00e9mission, et ce qui ne doit pas l&#8217;\u00eatre<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis le 1er janvier 2026, l&#8217;exigence d&#8217;absence d&#8217;\u00e9mission s&#8217;est \u00e9tendue au pilier 2. Elle ne frappe pas tout, et la distinction conditionne ce que vous pouvez ouvrir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Doivent \u00eatre sans \u00e9mission :<\/strong> les v\u00e9hicules motoris\u00e9s financ\u00e9s par le pilier 2. Concr\u00e8tement, les cyclomoteurs, motos et scooters, les tricycles et quadricycles motoris\u00e9s, les engins de d\u00e9placement motoris\u00e9s, et les v\u00e9hicules utilis\u00e9s en autopartage, en covoiturage, en taxi ou en location avec chauffeur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ne sont pas concern\u00e9s :<\/strong> tout ce qui n&#8217;a pas de moteur, v\u00e9lo classique, marche, et les indemnit\u00e9s kilom\u00e9triques qui vont avec. Les abonnements et titres de transport en commun non plus : le travailleur y ach\u00e8te un droit de transport sur un r\u00e9seau, pas un v\u00e9hicule, et la motorisation du r\u00e9seau ne lui appartient pas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deux remarques que nous faisons syst\u00e9matiquement en mission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La premi\u00e8re : le pilier 2 sert toute la famille, pas seulement le conducteur. Un abonnement de transport pour un conjoint ou un enfant y entre. C&#8217;est l&#8217;argument qui fait basculer les travailleurs qui trouvaient le dispositif abstrait, et il est presque toujours sous-utilis\u00e9 dans la communication interne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La seconde : le budget mobilit\u00e9 se prend tr\u00e8s bien avec une voiture. Une voiture moins ch\u00e8re en pilier 1, pas n\u00e9cessairement plus petite mais souvent moins \u00e9quip\u00e9e ou d&#8217;un cran en dessous en gamme, compl\u00e9t\u00e9e d&#8217;un speedpedelec pour les rendez-vous dans un rayon de 30 kilom\u00e8tres, vaut souvent mieux qu&#8217;un gros SUV. Le levier est la valeur catalogue, pas le format du v\u00e9hicule. Pr\u00e9senter le budget mobilit\u00e9 comme un dispositif contre la voiture est la meilleure fa\u00e7on de le faire refuser.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9crire l&#8217;offre : ce qui se d\u00e9cide vraiment<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une mobility policy correctement r\u00e9dig\u00e9e ne contient aucun nom de fournisseur. Elle renvoie \u00e0 la cat\u00e9gorie l\u00e9gale, l&#8217;article 3, \u00a71er, 8\u00b0 de la loi du 17 mars 2019, puis elle \u00e9nonce ce que l&#8217;employeur ouvre. Le catalogue concret, lui, vit ailleurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sur le terrain, le d\u00e9tail des cat\u00e9gories ne fait presque jamais l&#8217;objet de la discussion. Trois situations couvrent l&#8217;essentiel de ce que nous voyons.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La situation dominante : l&#8217;outil porte le catalogue.<\/strong> L&#8217;employeur choisit un outil de gestion de mobilit\u00e9, dont les frais de gestion sont d\u00e9duits du budget, et ouvre tout ce que cet outil propose. La policy est r\u00e9dig\u00e9e dans ce sens : elle renvoie aux cat\u00e9gories l\u00e9gales et pr\u00e9cise que les choix disponibles \u00e9voluent avec l&#8217;offre du prestataire. Il n&#8217;y a pas d&#8217;arbitrage cat\u00e9gorie par cat\u00e9gorie, parce qu&#8217;il n&#8217;y en a pas besoin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La variante la plus fr\u00e9quente : tout, sauf les engins.<\/strong> Des entreprises \u00e0 forte culture de s\u00e9curit\u00e9 retirent les trottinettes et les engins de d\u00e9placement motoris\u00e9s. C&#8217;est le plus souvent leur seule exclusion, et elle tient au cadre r\u00e9glementaire de ces engins, pas \u00e0 une position sur le mode.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La minorit\u00e9 : pas d&#8217;outil, donc un pilier 2 volontairement simple.<\/strong> Quelques employeurs ne veulent pas d&#8217;outil de gestion, pour des raisons qui leur sont propres. Ils r\u00e9duisent alors le pilier 2 \u00e0 ce qui se g\u00e8re sans effort r\u00e9current : des frais mensuels dont le montant est connu pour l&#8217;ann\u00e9e, et quelques d\u00e9penses ponctuelles du type v\u00e9lo. Tout ce qui suppose une gestion r\u00e9p\u00e9t\u00e9e et des justificatifs au fil de l&#8217;eau est \u00e9cart\u00e9, non par principe mais par charge administrative.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9cision qui structure r\u00e9ellement l&#8217;offre n&#8217;est donc pas de savoir quelles cat\u00e9gories ouvrir. C&#8217;est de savoir si vous prenez un outil ou non. Ce seul choix d\u00e9termine \u00e0 la fois la largeur de ce que le travailleur pourra utiliser et le montant pr\u00e9lev\u00e9 sur son budget pour faire tourner le dispositif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deux points continuent, eux, de se discuter vraiment : les engins de d\u00e9placement, et les frais de logement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les engins de d\u00e9placement, la seule exclusion courante<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le pilier 2 finance l&#8217;achat d&#8217;engins de d\u00e9placement, trottinette \u00e9lectrique comprise. Beaucoup d&#8217;employeurs ouvrent la cat\u00e9gorie sans regarder ce qu&#8217;elle contient, et c&#8217;est l\u00e0 que se loge une exposition rarement anticip\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le cadre belge est pr\u00e9cis. La vitesse maximale d&#8217;un engin de d\u00e9placement motoris\u00e9 est de 25 km\/h. Au-del\u00e0, l&#8217;engin cesse juridiquement d&#8217;\u00eatre un engin de d\u00e9placement et bascule vers le r\u00e9gime du cyclomoteur, avec immatriculation et assurance. L&#8217;\u00e2ge minimum sur la voie publique est de 16 ans, un seul occupant, jamais sur le trottoir. Et depuis le 1er septembre 2026, le casque est obligatoire au-dessus de 20 km\/h, un casque de cyclomoteur ou un casque v\u00e9lo prot\u00e9geant les tempes et l&#8217;arri\u00e8re de la t\u00eate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Or le march\u00e9 vend sans difficult\u00e9 des engins qui d\u00e9passent largement ces seuils. Si votre policy ouvre la cat\u00e9gorie sans \u00e9crire la limite, vous financez potentiellement un v\u00e9hicule qui n&#8217;a pas le droit de circuler dans le r\u00e9gime que vous croyez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est la raison pour laquelle des entreprises \u00e0 forte culture de s\u00e9curit\u00e9 autorisent le v\u00e9lo, le v\u00e9lo \u00e9lectrique et le v\u00e9lo cargo, et ferment explicitement le reste des engins \u00e9lectriques. Il ne s&#8217;agit pas d&#8217;une position sur la trottinette, mais d&#8217;une d\u00e9cision de gestion des risques, qui se prend en amont et qui s&#8217;\u00e9crit ensuite en une phrase.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le param\u00e8tre que l&#8217;actualit\u00e9 vient de rendre visible<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il y a une asym\u00e9trie dans les cat\u00e9gories du pilier 2, et elle est pass\u00e9e inaper\u00e7ue jusqu&#8217;\u00e0 cet \u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un abonnement de transport public, un v\u00e9lo achet\u00e9, un loyer : aucun de ces postes ne peut dispara\u00eetre de la rue par une d\u00e9cision de justice. La mobilit\u00e9 partag\u00e9e, si. C&#8217;est le seul poste du pilier 2 dont la disponibilit\u00e9 d\u00e9pend d&#8217;une licence publique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bruxelles vient d&#8217;en faire la d\u00e9monstration. Le 29 juillet 2026, le Conseil d&#8217;\u00c9tat a annul\u00e9 les licences des op\u00e9rateurs de v\u00e9los et trottinettes en libre-service, pour un motif de proc\u00e9dure, avec retrait impos\u00e9 au 1er septembre. Le 21 ao\u00fbt, un r\u00e9gime transitoire a r\u00e9tabli le service, les v\u00e9los \u00e9tant plafonn\u00e9s \u00e0 2 500 par op\u00e9rateur et les trottinettes maintenues jusqu&#8217;\u00e0 leur arr\u00eat annonc\u00e9 au 1er janvier 2027. Et le 16 septembre 2026, la concession Villo! arrive \u00e0 \u00e9ch\u00e9ance. Le 8 septembre 2026, la ministre bruxelloise de la Mobilit\u00e9 a confirm\u00e9 que le service se poursuivrait jusqu&#8217;en 2028, le temps de lancer un appel \u00e0 candidatures pour le syst\u00e8me appel\u00e9 \u00e0 lui succ\u00e9der, le r\u00e9gime transitoire courant jusqu&#8217;en mai 2028 pour les v\u00e9los.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous ne prenons pas position sur le fond de ces d\u00e9cisions, qui rel\u00e8vent du d\u00e9bat politique bruxellois. Nous en tirons un param\u00e8tre de r\u00e9daction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un travailleur qui renonce \u00e0 sa voiture de soci\u00e9t\u00e9 fait un arbitrage sur plusieurs ann\u00e9es. Si cet arbitrage repose enti\u00e8rement sur un mode dont la disponibilit\u00e9 d\u00e9pend d&#8217;une licence r\u00e9gionale, il est expos\u00e9 \u00e0 une d\u00e9cision que ni lui ni son employeur ne ma\u00eetrise. Cela ne plaide pas pour fermer la cat\u00e9gorie, cela plaide pour raisonner en socle de mobilit\u00e9 : de quoi la personne a besoin pour aller travailler tous les jours, et ce qui reste si un mode dispara\u00eet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le d\u00e9tail qui surprend le plus souvent<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les frais de gestion du budget mobilit\u00e9 sont imput\u00e9s sur le pilier 2, pas sur un budget administratif s\u00e9par\u00e9. Autrement dit, l&#8217;outil que vous choisissez pour g\u00e9rer le dispositif se paie sur l&#8217;enveloppe de mobilit\u00e9 du travailleur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce n&#8217;est pas anormal, c&#8217;est la pratique de march\u00e9. Mais cela veut dire deux choses concr\u00e8tes. D&#8217;abord, le co\u00fbt de l&#8217;outil est un param\u00e8tre de l&#8217;offre et pas seulement un poste IT. Ensuite, sur les petits budgets, la question se pose de savoir s&#8217;il reste assez dans le pilier 2 pour que le dispositif ait un sens. Cette question se tranche \u00e0 la r\u00e9daction, et les policies bien faites pr\u00e9voient explicitement un montant plancher en dessous duquel le budget mobilit\u00e9 n&#8217;est pas activ\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9crire une policy qui survit aux changements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est le vrai travail de r\u00e9daction, et c&#8217;est celui qu&#8217;on sous-estime en croyant que le sujet est le catalogue. Depuis l&#8217;entr\u00e9e en vigueur du dispositif, le p\u00e9rim\u00e8tre du pilier 2 a \u00e9t\u00e9 \u00e9largi, le rayon des frais de logement a \u00e9t\u00e9 port\u00e9 \u00e0 10 kilom\u00e8tres, un montant minimum et un montant maximum ont \u00e9t\u00e9 introduits, et depuis le 1er janvier 2026 les v\u00e9hicules motoris\u00e9s doivent \u00eatre sans \u00e9mission. Une policy \u00e9crite comme un instantan\u00e9 du droit en vigueur doit \u00eatre rouverte \u00e0 chaque exercice, avec \u00e0 chaque fois une validation interne et une communication \u00e0 refaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cinq r\u00e8gles suffisent \u00e0 l&#8217;\u00e9viter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Renvoyer aux cat\u00e9gories l\u00e9gales, jamais \u00e0 des produits ni \u00e0 des fournisseurs.<\/strong> L&#8217;article 3, \u00a71er, 8\u00b0 de la loi du 17 mars 2019 d\u00e9finit les cat\u00e9gories. Une policy qui cite une marque, un op\u00e9rateur ou un mod\u00e8le devient fausse d\u00e8s que le march\u00e9 bouge, et le feuilleton bruxellois de cet \u00e9t\u00e9 montre \u00e0 quelle vitesse il bouge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ne pas recopier les montants.<\/strong> Le budget est encadr\u00e9 par un minimum et un maximum index\u00e9s chaque ann\u00e9e, 3.233 \u20ac et 17.244 \u20ac en 2026. Inscrire ces chiffres dans le texte, c&#8217;est programmer une modification pour le mois de janvier suivant. Renvoyer au r\u00e9gime l\u00e9gal en vigueur suffit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c9crire les exigences techniques par renvoi, pas par recopie.<\/strong> Plut\u00f4t que d&#8217;inscrire 25 km\/h ou le seuil de port du casque, \u00e9crire que l&#8217;engin financ\u00e9 doit \u00eatre conforme au cadre l\u00e9gal belge applicable aux engins de d\u00e9placement motoris\u00e9s. La protection est identique et elle survit au prochain arr\u00eat\u00e9 royal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Traiter l&#8217;exigence d&#8217;absence d&#8217;\u00e9mission comme un r\u00e9gime, pas comme une date.<\/strong> La r\u00e8gle s&#8217;appr\u00e9cie au moment de l&#8217;engagement de la d\u00e9pense. C&#8217;est la m\u00eame logique que la d\u00e9ductibilit\u00e9 du pilier 1, qui se d\u00e9termine \u00e0 la date de signature du bon de commande ou du contrat de leasing, pas \u00e0 la livraison.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00e9voir explicitement ce qui peut bouger sans rouvrir la policy.<\/strong> Le catalogue disponible \u00e9volue avec l&#8217;offre du gestionnaire, et c&#8217;est normal. La policy doit le dire, et d\u00e9signer qui, en interne, peut acter cette \u00e9volution. Sans cette clause, chaque nouveaut\u00e9 du prestataire devient une question juridique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une policy \u00e9crite de cette fa\u00e7on ne demande pas d&#8217;\u00eatre rouverte \u00e0 chaque indexation ni \u00e0 chaque arr\u00eat\u00e9. C&#8217;est le meilleur retour sur le temps pass\u00e9 \u00e0 la r\u00e9diger.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les trois erreurs que nous voyons le plus souvent<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Construire l&#8217;offre apr\u00e8s avoir annonc\u00e9 le budget.<\/strong> L&#8217;ordre logique est l&#8217;inverse : le montant se calcule sur le co\u00fbt r\u00e9el de la car policy par cat\u00e9gorie de fonction, mais l&#8217;offre d\u00e9termine ce que le travailleur peut r\u00e9ellement en faire. Annoncer un montant avant d&#8217;avoir une offre, c&#8217;est promettre une somme dont une partie tombera en pilier 3 \u00e0 38,07 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Se tromper d&#8217;endroit sur la charge administrative.<\/strong> Avec un gestionnaire de budget mobilit\u00e9, la collecte des justificatifs et le traitement des d\u00e9penses sont port\u00e9s par l&#8217;outil, et la charge interne reste faible. Ce qui doit \u00eatre r\u00e9gl\u00e9 en amont, c&#8217;est l&#8217;interface avec le secr\u00e9tariat social et le raccordement aux contrats de leasing en cours, dates de fin, dur\u00e9es, qui commande quoi et \u00e0 quel moment. C&#8217;est l\u00e0 que les dossiers prennent du retard, pas dans le nombre de cat\u00e9gories ouvertes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Compter sur la largeur de l&#8217;offre pour produire de l&#8217;usage.<\/strong> Avec un outil de gestion, tout est ouvert, et nous voyons pourtant r\u00e9guli\u00e8rement trois cat\u00e9gories servir sur dix. Ce qui produit l&#8217;usage n&#8217;est pas la largeur du catalogue, c&#8217;est la communication, \u00e0 deux moments pr\u00e9cis : \u00e0 l&#8217;instauration du budget, et \u00e0 l&#8217;approche de chaque fin de contrat de leasing. Plut\u00f4t deux fois qu&#8217;une.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les questions qui reviennent<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Deux questions sont revenues en commentaire de nos publications de la semaine du 8 septembre. Les deux portent sur le pilier 1, et les deux d\u00e9cident en r\u00e9alit\u00e9 de ce que devient le pilier 2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La d\u00e9ductibilit\u00e9 du pilier 1 baisse-t-elle chaque ann\u00e9e pour une m\u00eame voiture ?<\/strong> Non, et la confusion est facile. Le taux se fixe \u00e0 la date de signature du bon de commande ou du contrat de leasing, et il vaut ensuite pour toute la dur\u00e9e de vie du v\u00e9hicule : une \u00e9lectrique command\u00e9e en 2027 reste \u00e0 95 % jusqu&#8217;au bout. La seule descente par paliers \u00e9crite dans la loi vise la g\u00e9n\u00e9ration de thermiques command\u00e9es entre le 1er juillet 2023 et le 31 d\u00e9cembre 2025, qui passe de 50 % en 2026 \u00e0 25 % en 2027, puis 0 % d\u00e8s 2028. La nuance change le calcul : le mill\u00e9sime de commande fixe le r\u00e9gime du v\u00e9hicule pour toute sa vie, il ne bouge plus ensuite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pourquoi si peu d&#8217;employeurs ouvrent-ils une voiture dans le pilier 1 ?<\/strong> Les chiffres de l&#8217;ONSS pour le premier trimestre 2026 sont nets : 59.362 employeurs mettent des voitures de soci\u00e9t\u00e9 \u00e0 disposition, 307 ouvrent une voiture dans le pilier 1. La raison n&#8217;est pas l\u00e9gale, l&#8217;employeur est libre d&#8217;ouvrir ce pilier et c&#8217;est m\u00eame une de ses cinq libert\u00e9s dans le dispositif. Elle est d&#8217;architecture : le budget mobilit\u00e9 a \u00e9t\u00e9 install\u00e9 presque partout comme une alternative \u00e0 la voiture, r\u00e9serv\u00e9e \u00e0 ceux qui y renoncent, plut\u00f4t que comme le cadre dans lequel la voiture elle-m\u00eame est choisie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La cons\u00e9quence est directe pour le sujet de cet article. Quand le pilier 1 est ferm\u00e9, la totalit\u00e9 du budget doit \u00eatre absorb\u00e9e par le pilier 2, sinon elle tombe en pilier 3 et perd 38,07 %. La richesse de l&#8217;offre du pilier 2 devient donc d&#8217;autant plus d\u00e9terminante que le pilier 1 reste ferm\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce que nous observons en mission<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises qui s&#8217;en sortent le mieux ont fait deux choses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elles ont associ\u00e9 les ressources humaines, la finance et le fleet au processus, chacun apportant sa partie : les attentes, le co\u00fbt, les contrats en cours. La d\u00e9cision, elle, revient le plus souvent aux ressources humaines, parfois rattach\u00e9es \u00e0 la finance, et c&#8217;est tr\u00e8s bien ainsi. Ce qui compte n&#8217;est pas de diluer la d\u00e9cision, c&#8217;est qu&#8217;elle se prenne en connaissance du co\u00fbt r\u00e9el et des contrats de leasing en cours.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Et elles ont accept\u00e9 de commencer par une offre imparfaite. On peut toujours \u00e9largir une offre plus tard. Commencer par vouloir tout pr\u00e9voir, c&#8217;est ne rien lancer, et c&#8217;est l&#8217;\u00e9chec le plus courant que nous rencontrons.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce que nous en retenons<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le pilier 2 n&#8217;est pas la partie technique du budget mobilit\u00e9. C&#8217;est la partie qui d\u00e9cide si le dispositif produit de la mobilit\u00e9 ou du cash impos\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il se construit maintenant, ind\u00e9pendamment du calendrier l\u00e9gal. La d\u00e9cision qui le structure n&#8217;est pas le d\u00e9tail des cat\u00e9gories, c&#8217;est le choix d&#8217;un outil de gestion ou d&#8217;un pilier 2 volontairement simple. Et ce qui fait la diff\u00e9rence sur la dur\u00e9e, c&#8217;est une policy \u00e9crite par renvoi au cadre l\u00e9gal plut\u00f4t qu&#8217;en copie de son \u00e9tat du moment, puis une communication r\u00e9p\u00e9t\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous accompagnons ce travail de bout en bout, du calcul du budget par cat\u00e9gorie de fonction \u00e0 la r\u00e9daction de la policy et \u00e0 l&#8217;activation en interne : <a href=\"https:\/\/www.nextmobility.be\/en\/supporting-you\/\">comment nous travaillons<\/a> et <a href=\"https:\/\/www.nextmobility.be\/en\/defi\/budget-mobilite-en-entreprise-mise-en-place-conforme-et-operationnelle\/\">le budget mobilit\u00e9 en entreprise<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Loi du 17 mars 2019 concernant l&#8217;instauration d&#8217;un budget mobilit\u00e9, et ses modifications ult\u00e9rieures.<\/li>\n\n\n\n<li>ONSS, instructions administratives, notion de budget mobilit\u00e9 (version 2026\/2) : cat\u00e9gories du pilier 2, rayon de 10 km pour les frais de logement, cotisation sp\u00e9ciale de 38,07 % sur le pilier 3.<\/li>\n\n\n\n<li>Circulaire fiscale 2024\/C\/16 sur le budget mobilit\u00e9, pour le traitement fiscal d\u00e9taill\u00e9.<\/li>\n\n\n\n<li><strong>Exigence d&#8217;absence d&#8217;\u00e9mission au pilier 2 depuis le 1er janvier 2026<\/strong> : lebudgetmobilite.be, \u00ab \u00c0 quoi pouvez-vous consacrer votre budget mobilit\u00e9 ? \u00bb, et Securex, \u00ab Les trois piliers du budget de mobilit\u00e9 en d\u00e9tail \u00bb. Sont vis\u00e9s les v\u00e9hicules motoris\u00e9s du pilier 2, cyclomoteurs, motos, tricycles et quadricycles motoris\u00e9s, engins de d\u00e9placement motoris\u00e9s, et les v\u00e9hicules utilis\u00e9s en autopartage, covoiturage, taxi et location avec chauffeur.<\/li>\n\n\n\n<li><strong>Frais de logement : rayon de 10 kilom\u00e8tres du lieu habituel de travail, mesur\u00e9 \u00e0 vol d&#8217;oiseau<\/strong> ; location de voiture sans chauffeur limit\u00e9e \u00e0 30 jours calendrier par an : lebudgetmobilite.be, question 5.<\/li>\n\n\n\n<li><strong>Montants du budget mobilit\u00e9 pour 2026 : minimum 3.233 \u20ac, maximum 17.244 \u20ac<\/strong> par an.<\/li>\n\n\n\n<li>Engins de d\u00e9placement motoris\u00e9s : 25 km\/h maximum, 16 ans minimum sur la voie publique, un seul occupant ; casque obligatoire au-dessus de 20 km\/h depuis le 1er septembre 2026 (Police f\u00e9d\u00e9rale, RTBF).<\/li>\n\n\n\n<li>Conseil d&#8217;\u00c9tat, arr\u00eat du 29 juillet 2026 annulant les licences de cyclopartage bruxelloises.<\/li>\n\n\n\n<li>R\u00e9gime transitoire annonc\u00e9 le 21 ao\u00fbt 2026, plafond de 2 500 v\u00e9los par op\u00e9rateur ; arr\u00eat des trottinettes partag\u00e9es au 1er janvier 2027.<\/li>\n\n\n\n<li>Concession Villo! \u00e9chue au 16 septembre 2026 ; poursuite du service confirm\u00e9e jusqu&#8217;en 2028 et appel \u00e0 candidatures annonc\u00e9s par la ministre bruxelloise de la Mobilit\u00e9 le 8 septembre 2026 (La DH, 08\/09\/2026).<\/li>\n\n\n\n<li>ONSS, statistiques du premier trimestre 2026 : 59.362 employeurs mettant des voitures de soci\u00e9t\u00e9 \u00e0 disposition, 307 ouvrant une voiture dans le pilier 1.<\/li>\n\n\n\n<li>D\u00e9ductibilit\u00e9 des voitures de soci\u00e9t\u00e9 : taux fix\u00e9 \u00e0 la date de signature du bon de commande ou du contrat de leasing ; thermiques command\u00e9es du 01\/07\/2023 au 31\/12\/2025 \u00e0 50 % en 2026, 25 % en 2027, 0 % d\u00e8s 2028 ; \u00e9lectriques command\u00e9es avant le 31\/12\/2026 \u00e0 100 % pour toute leur dur\u00e9e, \u00e0 partir du 01\/01\/2027 \u00e0 95 %, puis 90 % en 2028 et 82,5 % en 2029.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>In our article on the 2027 obligation, we listed three workstreams that do not depend on the law being voted. The third one, building the pillar 2 offer, is the one companies tackle last, usually assuming it will take a long time. That is not what we observe. The substance comes down to three or [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mobility budget pillar 2: building and writing the offer - Next Mobility<\/title>\n<meta name=\"description\" content=\"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mobility budget pillar 2: building and writing the offer - Next Mobility\" \/>\n<meta property=\"og:description\" content=\"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/\" \/>\n<meta property=\"og:site_name\" content=\"Next Mobility\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nextmobility.be\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-13T09:32:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-13T09:58:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Nicolas Verstraete\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nicolas Verstraete\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"35 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/\"},\"author\":{\"name\":\"Nicolas Verstraete\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#\\\/schema\\\/person\\\/7032beb81bef9d30485a939bb43c094d\"},\"headline\":\"Pillar 2 of the mobility budget: what to put in the offer, and how to write it\",\"datePublished\":\"2026-09-13T09:32:42+00:00\",\"dateModified\":\"2026-09-13T09:58:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/\"},\"wordCount\":6746,\"publisher\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/og-mobility-budget-pillar-2-en.png\",\"articleSection\":[\"post\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/\",\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/\",\"name\":\"Mobility budget pillar 2: building and writing the offer - Next Mobility\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/og-mobility-budget-pillar-2-en.png\",\"datePublished\":\"2026-09-13T09:32:42+00:00\",\"dateModified\":\"2026-09-13T09:58:25+00:00\",\"description\":\"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/og-mobility-budget-pillar-2-en.png\",\"contentUrl\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/og-mobility-budget-pillar-2-en.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/post\\\/mobility-budget-pillar-2-offer\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pillar 2 of the mobility budget: what to put in the offer, and how to write it\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/\",\"name\":\"Next Mobility\",\"description\":\"Gestion de la Mobilit\u00e9 Durable\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#organization\",\"name\":\"Next Mobility\",\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/logo-next-mobility-header.svg\",\"contentUrl\":\"https:\\\/\\\/www.nextmobility.be\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/logo-next-mobility-header.svg\",\"caption\":\"Next Mobility\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nextmobility.be\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/nextmobility\\\/\",\"https:\\\/\\\/www.instagram.com\\\/nextmobilitybelgium\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@NextMobilityBelgique\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/#\\\/schema\\\/person\\\/7032beb81bef9d30485a939bb43c094d\",\"name\":\"Nicolas Verstraete\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g\",\"caption\":\"Nicolas Verstraete\"},\"url\":\"https:\\\/\\\/www.nextmobility.be\\\/en\\\/author\\\/next-mobility\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mobility budget pillar 2: building and writing the offer - Next Mobility","description":"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/","og_locale":"en_US","og_type":"article","og_title":"Mobility budget pillar 2: building and writing the offer - Next Mobility","og_description":"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.","og_url":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/","og_site_name":"Next Mobility","article_publisher":"https:\/\/www.facebook.com\/nextmobility.be","article_published_time":"2026-09-13T09:32:42+00:00","article_modified_time":"2026-09-13T09:58:25+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png","type":"image\/png"}],"author":"Nicolas Verstraete","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Nicolas Verstraete","Est. reading time":"35 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#article","isPartOf":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/"},"author":{"name":"Nicolas Verstraete","@id":"https:\/\/www.nextmobility.be\/en\/#\/schema\/person\/7032beb81bef9d30485a939bb43c094d"},"headline":"Pillar 2 of the mobility budget: what to put in the offer, and how to write it","datePublished":"2026-09-13T09:32:42+00:00","dateModified":"2026-09-13T09:58:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/"},"wordCount":6746,"publisher":{"@id":"https:\/\/www.nextmobility.be\/en\/#organization"},"image":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#primaryimage"},"thumbnailUrl":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png","articleSection":["post"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/","url":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/","name":"Mobility budget pillar 2: building and writing the offer - Next Mobility","isPartOf":{"@id":"https:\/\/www.nextmobility.be\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#primaryimage"},"image":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#primaryimage"},"thumbnailUrl":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png","datePublished":"2026-09-13T09:32:42+00:00","dateModified":"2026-09-13T09:58:25+00:00","description":"What you can put in pillar 2 of the mobility budget, what really gets decided, and the most common mistakes.","breadcrumb":{"@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#primaryimage","url":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png","contentUrl":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2026\/09\/og-mobility-budget-pillar-2-en.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.nextmobility.be\/en\/post\/mobility-budget-pillar-2-offer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.nextmobility.be\/en\/"},{"@type":"ListItem","position":2,"name":"Pillar 2 of the mobility budget: what to put in the offer, and how to write it"}]},{"@type":"WebSite","@id":"https:\/\/www.nextmobility.be\/en\/#website","url":"https:\/\/www.nextmobility.be\/en\/","name":"Next Mobility","description":"Gestion de la Mobilit\u00e9 Durable","publisher":{"@id":"https:\/\/www.nextmobility.be\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.nextmobility.be\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.nextmobility.be\/en\/#organization","name":"Next Mobility","url":"https:\/\/www.nextmobility.be\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.nextmobility.be\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2025\/09\/logo-next-mobility-header.svg","contentUrl":"https:\/\/www.nextmobility.be\/wp-content\/uploads\/2025\/09\/logo-next-mobility-header.svg","caption":"Next Mobility"},"image":{"@id":"https:\/\/www.nextmobility.be\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nextmobility.be","https:\/\/www.linkedin.com\/company\/nextmobility\/","https:\/\/www.instagram.com\/nextmobilitybelgium\/","https:\/\/www.youtube.com\/@NextMobilityBelgique"]},{"@type":"Person","@id":"https:\/\/www.nextmobility.be\/en\/#\/schema\/person\/7032beb81bef9d30485a939bb43c094d","name":"Nicolas Verstraete","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/87d6092b26999d41a28d8b9d9736d8e9f8017ad19b33fa2af03240c7c360e467?s=96&d=mm&r=g","caption":"Nicolas Verstraete"},"url":"https:\/\/www.nextmobility.be\/en\/author\/next-mobility\/"}]}},"_links":{"self":[{"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/posts\/4089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/comments?post=4089"}],"version-history":[{"count":4,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/posts\/4089\/revisions"}],"predecessor-version":[{"id":4099,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/posts\/4089\/revisions\/4099"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/media\/4103"}],"wp:attachment":[{"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/media?parent=4089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/categories?post=4089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nextmobility.be\/en\/wp-json\/wp\/v2\/tags?post=4089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}