Your rights and your duties
Every company located in the Brussels Capital Region has obligations in terms of mobility. Below is an overview of the main statutory and tax directives currently in effect.
Government decree and circular issued on 5/02/2004 - Company Transport Plan (CTP)
Any company with more than 200 salaried employees is required to produce a transport plan designed to establish a mobility profile. Put another way, these companies have to draw up an overall picture of the travel undertaken by workers, visitors and customers so that they can introduce programmes designed to reduce the impact of using cars. This plan is broken down into three phases:
- Drawing up a mobility profile for the company that will be used as a working platform for phase 2. This profile makes it possible to make an assessment of all the travelling done by staff and to crystallise the mobility policy in effect within the company.
- Producing a schedule for implementing programmes designed to improve the profile established in phase 1, and to do so in conjunction with the various mobility specialists in Brussels (STIB, SNCB, Provélo, Cambio, Taxistop, etc.).
- Coming up with an overall assessment of this travel plan by highlighting the efforts made as well as the results achieved.
For more information about CTPs, visit the Brussels Capital Region website at http://www.pde.irisnet.be/
Thinking your mobility issues through carefully can generate numerous tax benefits:
- Reimbursement of home-work-home travelling costs, which are 100% deductible for the company (items in box 14 of the 281.10 payslip)
- Recovery of the VAT on travel/transport tickets, i.e. 6% of the total amount (VAT manual, chapter XI section 2.III article 353)
- Minimum statutory contribution by the employer to the cost of transport between home and the place of work, pursuant to Collective Labour Agreement n° 19 and/or depending on the Joint Representation Committee for the company
- When the cost of transport is in proportion to the distance, the employer's contribution is equal to the cost of the train fare compared with a subsidised season ticket for a corresponding distance (but without exceeding 60% of the actual cost of transport)
- When the price is fixed, regardless of the distance, the employer's contribution is determined as a fixed amount and is 56% of the fare actually paid by the worker (without exceeding the amount contributed by the employer to the cost of the train fare compared with a subsidised season ticket for a distance of 7 km)
- 120% tax deduction for the company of the costs incurred in implementing a collective transport plan for workers from home to their place of work, organised by the employer
For more information about tax benefits, visit the Federal Finance Department website at http://fiscus.fgov.be/