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What are the (para)fiscal advantages of bike leasing?

If you regularly bike to work, the cost of the bike lease is exempt from social security contributions and tax. For the employer, no employer contributions are added to the bicycle leasing benefit.

How does bike leasing through salary work?

​In a salary swap, the cost of the bicycle lease is passed on via your salary. Depending on the applicable collective labor agreement, this can be done through one or more gross salary components (e.g. gross salary, end-of-year bonus or bonus). Since bicycle leasing is exempt from employer contributions, a budget is first made of the total wage cost including employer contributions. The cost of the bicycle lease is deducted from that budget.

• As a result, the net impact on your salary can be up to 40% less than the effective cost of the bicycle. 
• Practical example for a bicycle lease of €100/month including VAT .

Attention! The (para)fiscal benefits only apply if you use the bicycle regularly for commuting.

In some sectors, salary exchange is not possible (see next question).

Can everyone lease a bike through salary exchange?

​The possibility of salary exchange is limited in a number of ways. On the one hand, the remaining gross salary may never fall below the sectoral gross salary. On the other hand, there are many collective agreements that exclude the exchange of certain gross salary components for another benefit (such as a bicycle). For more information, please consult your social secretariat. The lease cost can always be deducted from your net salary by mutual agreement, but there are no (para)fiscal advantages attached to this. Your employer can also choose to offer the bicycle lease for free.

How much does a bicycle lease cost?

The benefit of bike leasing depends on a few factors, including the tax rate. This depends, among other things, on your marital status, the number of dependent children, etc. For a correct calculation of the net cost of bicycle leasing, it is best to consult your personnel department. For a rough estimate you can always consult our calculator.

Can I pay for the bicycle lease through the year-end bonus?

​Yes, you can, unless the salary would fall so below baremalone, or if this is excluded in a sectoral collective agreement. The calculation is similar to the calculation of the gross salary.

How does bike leasing work?

​The bicycle allowance is an expense allowance for employees for the commuting distance covered by bicycle. This allowance is exempt from taxes and social security contributions up to 0.25€ per kilometer. You then receive an allowance per kilometer traveled by bicycle. The bicycle allowance can be cumulated with the benefit of the lease bicycle.

For what types of travel can I receive bike allowance?

​The reimbursement applies only to travel from home to work and not to professional travel. Professional travel is regarded as a cost for the employer. The employee and employer mutually determine which is the best and safest route. 

Is a bike allowance mandatory for the employer?

​There is no general obligation for employers, but there is an obligation in certain sectors. For example, in PC200 (white-collar workers) there is a minimum bicycle allowance of 10 cents per kilometer.

Does a benefit in kind apply to the leased bicycle?

​There is no benefit in kind and therefore no tax if the bicycle is used regularly for commuting. Your employer will, however, request a statement in honor that you agree to use the bicycle regularly for commuting.

How many times do I have to ride my bike to work to "regular use"?

​There is no legal framework but the NSSO and tax authorities generally accept 20% of commuting as a minimum. 

Can I combine a bicycle lease with a company car?

​This is possible provided you take your bike to work on a regular basis.

What if I leave the company while the lease is still running?​

Your employer will determine what the options are, but there are usually three options:

• you buy the bike at the market value at the time;
• you return the bicycle and pay an administrative fee;
• you pass the bicycle to a colleague.

Are members of my family also allowed to ride my bicycle?

Definitely!