Company car

The employer's solidarity contribution on company cars - based on the CO2 emission of a company car - has been in place since 1 January 2005. This solidarity contribution is calculated every month and must be paid on a quarterly basis to the National Office of Social Security.

The solidarity contribution is calculated on the basis of the company car’s CO2 emission and a lump sum amount (depending on the type of fuel), and is indexed on 1 January every year. As of 1 January 2020, the formula for calculating the employer's solidarity contribution on company cars is as follows:

Type of fuel

Base formula

Index coefficient


CO2 known:[((CO2 emission x 9 EUR) -768) / 12 ] x

CO2 unknown: [((182 x 9) -768) /12] x



CO2 known: [((CO2 emission x 9 EUR) -600) / 12 ] x

CO2 unknown: [((165 x 9 EUR) – 600) / 12] x


{[(CO2 emission x 9 EUR) - 990 / 12 } x


20,83 EUR x

Also from 1 January 2020, the amount of the CO2-contribution cannot be lower than 27,24 EUR - the minimum contribution applicable to electric cars.

This formula then raises the question as to which amount should be used for measuring the CO2-emission of a particular car. For the year 2020, the National Office for Social Security has not changed its position. It considers 2020 to be a transition period and the CO2-emission mentioned on the conformity certificate should be used.

For most types of cars, this value is nevertheless still measured under the NEDC-test cycle, - standard test with the advantage that it is a lab test (hence allowing for comparisons among different types of cars). The disadvantage however is that it clearly underestimates the emission in realistic day to day situations.

In principle, only as of year 2021, will the Worldwide Light Vehicle Test Procedure - a test aimed at measuring the emission in more realistic circumstances - become mandatory.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.