Social security contributions on company vehicles and employee mobility budget – Follow-up audit and social policy assessment

In its report to the Federal Parliament, the Belgian Court of Audit took stock of the measures implemented by the National Social Security Office (NSSO) following its 2014 audit to ascertain that the solidarity contribution on company vehicles (‘CO2 contribution’) has been properly collected. The Court also assessed the social policy on these vehicles and the special contribution on the mobility budget. Ten years after the first audit, there is still a risk that not all the employers concerned by the contributions will be identified and no guarantee that the amounts declared are accurate. The NSSO still fails to manage these risks structurally. In addition, recent legislative changes do not ensure a significant modal change while risking further widening the gap between the CO2 contribution and ordinary social contributions since the minimum CO2 contribution will become more widespread.