Mobility Policy – BIKE PLAN

The company bike has been gaining popularity in recent years. Many companies are considering offering it to their employees, as the advantages are numerous: healthier and more productive staff, reduced absenteeism, a strong CSR and branding tool, and an asset for recruitment.

Conditions

• You are a staff member of the company.
• You use the company bike regularly and effectively for commuting.
• You submit a declaration of intent.
• You sign the bike leasing plan.

Leasing a bike is one of the most common ways to make bicycles available to employees, offering both practical and tax benefits.

Types of Company Bike Use

• Personal company bike: Assigned to one specific employee, who uses it for commuting, business trips, and private travel.
• Service bike: Owned by the company and used by staff for professional trips (between company sites, visiting clients, etc.) and possibly for leisure (e.g., during lunch breaks). It is not assigned to any individual employee.
• Shared bikes: Self-service bikes available to staff. These do not belong to the company or the employee.

Personal Company Bike

More and more employees are considering using a bike regularly for commuting. The motivations vary: saving time, reducing stress, exercising, etc.

A company may wish to support this choice in order to: enhance employee wellbeing, reduce parking space requirements, meet environmental objectives, and improve its attractiveness as an employer and facilitate recruitment.

If a company wants to introduce personal company bikes, it generally has three options:

• Group purchase: A single order for all staff, allowing employees to buy their bikes at a discount.
• Internal leasing: The company purchases bikes and leases them internally to employees, with or without a buy-back option at contract end.
• External leasing: The company works with a bike dealer or a leasing provider to purchase or lease bikes, gaining additional advantages such as insurance and roadside assistance.

The provision of a personal company bike usually involves signing a bike leasing policy between employer and employee. This typically stipulates that the employee commits to: using the bike regularly or for a defined percentage of commuting trips (often 20%), using the bike responsibly, and respecting traffic regulations.

Usage Frequency and Controls

To qualify for bike leasing, employees must generally use the bike for 10 to 20% of commuting trips. This is based on annual averages and includes partial trips (e.g., train + bike, car + bike). Remote workdays are excluded. Employers are not liable if employees fail to meet this requirement, as the employee signs a declaration of honor.

Controls may include fiscal checks. Usage can be demonstrated through mileage allowances, GPS tracking, or badge-activated bike parking systems. Fraudulent cases may lead to taxation as a benefit in kind.

Services Offered by Bike Leasing Companies

Leasing providers act as intermediaries between employer and employee, supporting both sides in all bike-related matters. 

They typically: sign a framework contract with the employer, assist in financing decisions (employer or employee-funded), help draft policies and internal communication, and provide bike management services.

Most leasing packages include services such as:

• Annual bike maintenance.
• Insurance against theft and material damage.
• Roadside assistance in case of mechanical issues.
• Accessories (lock, helmet, lights, etc.).

Some leasing companies also offer to install bike parking facilities on company premises. 

Service offerings vary between providers.

Financing a Personal Company Bike

There are several ways a personal company bike can be financed:

• Employer-funded: Fully tax-deductible (100%) for the company. No taxable benefit for employees if used for commuting.
• Employee-funded: Paid through salary components such as 13th month, holiday allowance, mobility budget, cafeteria plan, or gross salary (salary sacrifice). This can result in a 30–40% saving compared to private purchase.
• Hybrid: Shared costs between employer and employee.

It is generally recommended to favor financing via non-wage benefits (mobility budget, cafeteria plan) rather than reducing gross or net salary. Employers should consult their payroll provider to determine the most suitable option within legal frameworks.

Shared Bikes

A self-service bike system can meet the mobility needs of employees for commuting, professional trips, or lunchtime rides. If the company is located near a city bike-sharing network, there is less need to manage an internal bike fleet. Operators often provide tailored, cost-effective corporate packages.

Employee’s Personal Bike

If employees use their own bike, the company may reimburse them through a mileage allowance. This allowance is designed both to cover cycling costs and to encourage staff to commute by bike.

The allowance is optional, but increasingly mandated by sectoral agreements. It is fully tax- and social security-exempt for both employer and employee.

From January 2025, the allowance is €0.36/km.

Example Mileage Allowance (220 working days)

Distance (one-way)	Annual allowance
3 km	€462/year
5 km	€770/year
10 km	€1540/year
15 km	€2310/year
20 km	€3080/year
25 km	€3500/year

100% Deductibility of Investments

The following investments are fully tax-deductible for companies:

• Bike shelters and parking infrastructure.
• Changing rooms, showers, lockers.
• Purchase of company bikes and accessories (helmets, locks, panniers, etc.).
• Bike maintenance, tools, and repair workshops.

Practical Questions

Key Takeaways

Company bikes provide a win-win solution: healthier and more motivated staff, reduced parking needs, environmental benefits, and stronger employer branding. Leasing offers flexibility and favorable tax treatment. Even if only one employee starts using a company bike, it often encourages others to follow.

I hope this information will help you make a decision regarding the purchase of vehicles for employees.