fietsregeling

A fietsregeling is a workplace program that provides employees with access to a bicycle, usually for commuting between home and work, with the aim of promoting sustainable mobility and reducing car use. The concept centers on the employer offering either ownership, financing, or subsidies that make obtaining a bicycle more affordable or convenient for the employee.

The arrangement can take several forms. A common model is that the employer purchases a bicycle and makes it available to the employee under a lease or rental agreement. Another model uses payroll-related mechanisms, such as salary deduction or salary sacrifice, allowing the employee to pay back the cost over time. In some cases, the employer contributes a subsidy toward the purchase price or maintenance, and the package may include repairs, insurance, and accessories. Modern schemes often cover both traditional bicycles and electric bikes.

Benefits and scope. Fietsregelingen aim to support sustainable transportation, reduce congestion and emissions, improve employee health, and increase job satisfaction and productivity. They are usually targeted at daily commuters but can also assist occasional riders.

Regulatory and practical considerations. The specific financial and tax treatment of a fietsregeling depends on national and organizational policies. Tax rules for non-cash benefits, caps, and eligibility criteria vary by jurisdiction. Successful implementations require clear terms, administration for payroll or leasing, and options for different usage levels, bike types, and end-of-term choices.