New kilometric allowance with quarterly indexation from 1 January 2025

Disclaimer. The English translations provided herein are generated by artificial intelligence from Dutch and French content. While every effort has been made to ensure accuracy, we cannot guarantee that the translations will be error-free. The translated content is for readability purposes only and should not be considered as legal advice. For accurate information, employers and HR professionals are advised to consult the original versions in Dutch or French, or to consult your Securex Legal Advisor.

New amount with quarterly indexation from 1 January 2025

In this table you can see the new and previous amounts for professional travel (business trips), with the period in which they are valid:

Do you pay no more than the maximum amount according to your sector's indexation system (see below)? Then you may regard the kilometric allowance as a ‘cost proper to the employer’. No NSSO or taxes are then due.

How do you know which system your sector uses?

Some sectors have a compulsory reimbursement of professional travel by private vehicle. Some sectors adjust the amount quarterly, others stick to an annual adjustment.

It is also possible that your sector does not provide mandatory reimbursement, but that you as an employer still decide to intervene. In that case, you have a choice, because the tax authorities and NSSO accept both the kilometric allowance with quarterly indexation and the kilometric allowance with annual indexation.

This is how to look it up in Lex4You

If your sector mandates an intervention, you can find the amount under Joint committees > Your number of joint committee >  Transport costs > Amounts of transport costs > Professional service transfers (in Dutch or French).

Did you not find anything there? Then there is no obligation to intervene in your sector.

Why are there two indexing systems?

The kilometric allowance system for business travel was traditionally adjusted only once a year on 1 July. But that proved insufficient to respond quickly to fluctuations in fuel prices. Therefore, policymakers decided to introduce from 1 October 2022 a second system where kilometric allowances are adjusted quarterly. Both systems now coexist, allowing each sector to choose the one that suits them best.

Sources

• Annual indexation: Royal Decree of 18 January 1965 containing general rules on travel expenses
• Quarterly indexing: Regal decree of 10 November 2022 amending the royal decree of 13 July 2017 fixing the allowances and remuneration of staff of the federal civil service en Circular No. 747. - Adjustment of the mileage allowance amount - Period from January 1, 2025, to March 31, 2025