More than half (51%) of Belgian SMEs are feeling the impact of rising energy and mobility costs and expect further increases. Companies in the secondary sector, construction, and logistics, in particular, are feeling the pressure mount. Yet, compensation for employees remains the exception rather than the rule.

Research by HR service provider SD Worx shows that only 3% of SMEs have already increased the reimbursement for commuting by private car, while 7% are considering it, and another 25% remain open to the idea.

For two-thirds of SMEs, a higher contribution is not currently an option. The main explanation for whether or not to increase the compensation in SMEs lies in the financial impact. 

Large companies

However, the situation is different for companies with at least 250 employees. Large companies appear more willing to accommodate employees: 20%, or one in five, indicate that they intend to implement a tax-free increase in the reimbursement for commuting by private car; 44% are open to doing so. When large companies raise the remuneration, the average increase is nearly 10% (9.75%).

Large employers are also showing greater flexibility regarding business travel. Almost half (46%) are open to a higher mileage allowance. One in three (32%) is not open to it.

Regional differences

The regional differences, however, are substantial. Private-car compensation is particularly important in Wallonia and industrial sectors, while Brussels relies much more heavily on public transport.

In Wallonia, 58% of employees received an own-car allowance. In Flanders, it is 44%, and in Brussels, 23%. Brussels employers compensate public transport much more frequently.

Other countries

The figures come from a study by SD Worx conducted in June of this year, in which nearly 700 employers in Belgium (250 large companies and 448 SMEs) participated.

Belgium’s approach also differs from neighboring countries. The Netherlands raised its general tax-free kilometer ceiling to €0.25 per kilometer in 2026, although payment remains voluntary.

France makes employers reimburse at least 50% of public-transport season tickets and provides tax advantages for cycling, carpooling and other sustainable mobility.

Part of HR strategy

Germany mainly supports commuters through a tax deduction of €0.38 per one-way kilometer from the first kilometer, and Luxembourg combines free domestic public transport with a distance-based tax deduction of up to €2,574 per year.

The study indicates that mobility is increasingly becoming part of a broader HR strategy. SMEs are primarily looking for ways to keep costs under control, whereas larger organizations tend to focus on how to absorb rising transport costs while remaining attractive as employers.