Employers have a choice between a yearly indexed forfait and a quarterly revised forfait. If the employer chooses the annual forfait, it applies for the period from July 1 to June 30, and switching to the quarterly option is not allowed during that period. The document provides a comparison of both quarterly and annual forfaits. The quarterly per-kilometre rates listed include €0.4327 for 1 April 2026 to 30 June 2026 and €0.4326 for 1 January 2026 to 31 March 2026; an earlier period starting 1 October 2025 is also shown but not fully displayed in the excerpt.