Everything you need to know about the company car certificate
With respect to the mobility allowance (also called cash4car) that entered into effect on 1 January 2018, a new document was drafted on 6 January 2019: the company car certificate.
As from 6 January 2019 an employer is obliged to provide a company car certificate when an employee who had a company car or mobility allowance leaves the service of the employer. This obligation is also in place if the employer only assigns company cars. An employee who wants to (re)obtain a mobility allowance at his new employer must provide this new employer with this certificate. Many of our clients are currently being informed of this through their administrative office.
The certificate's content must include the following elements for which most administrative offices provide a template:
- Information about the company car that is eligible for the mobility allowance: (1) the period in which the company car was provided to the employee; (2) the list price; (3) the CO2 emission; (4) the fuel type;
- If applicable, the confirmation that the employer pays for the full or partial fuel costs (e.g. via issuing a fuel card);
- If applicable, the employee’s own contribution paid for the benefit of the company car during the last month before it has been handed in;
- If applicable, the fact that the allocation of the company car was linked to a conversion of wages (e.g. allocation of a company car in exchange for a reduction in gross salary);
- If a mobility allowance was issued: (1) the sum of the allowance dated at the end of the employment agreement; (2) all elements that set the amount of the allowance; (3) the date on which the company car was handed in in exchange for a mobility allowance.
This company car certificate must be drawn up by the employer, not by the lease company. Only the employer can confirm below mentioned elements in the context of the employer-employee relationship. The company car information (period, list price, etc.) can be found in My Fleet via the 'Cars by driver' report.