How to offer a company bike to your employees?
As an employer, you can introduce the company bike in two ways:
- Direct purchase of the bike by the company
- Bike leasing
Purchase of the bike by the employer
As part of your sustainable mobility policy, the direct purchase of bikes by the company can be an appealing option. This means that the company becomes the owner of the bike, which depreciates minimally over three years. This acquisition is also 100% tax-deductible.
Bike leasing
Bike leasing involves the employee renting a bike long-term through their employer, with the option to buy. This type of contract generally lasts for a duration of three years, after which the employee can purchase the bike at a residual value of approximately 15% of the purchase price.
Each of these systems has its advantages in terms of management, taxation, and flexibility. We compare them below.
Management and provision: two approaches
In the case of leasing, the provision is smooth. Similar to car leasing, bike leasing offers an all-inclusive package (assistance, insurance, maintenance, accessories).
On the other hand, purchasing the bike requires more rigorous internal management (maintenance, insurance, usage tracking), which must be supported by a clear internal policy.
In the case of a purchase, it is possible to delegate maintenance to an external provider by entering into a fleet management contract.
And after the provision period?
Residual value of the bike
After the provision period, if the company purchased the bike, it remains the owner. The company can then offer the employee the option to take back the bike, reallocate it to another employee, or resell it.
In this regard, regular maintenance of the bike is essential to preserve its value over time. A well-maintained bike will retain a higher residual value, which is particularly beneficial in the case of resale or repurchase by the employee.
As an employer, be sure to clearly specify in the bike policy what you provide to your employee (only the bike or also insurance, maintenance, etc.). This will simplify the process if the employee decides to take back the bike.
If the employee wishes to take back the bike, this operation results in the calculation of a benefit in kind (BIK) based on its residual value.
Employee's repurchase of the bike
Whether you choose leasing or direct purchase, your employee can, at the end of the provision period, acquire the bike at its residual value.
In the case of a leasing contract, a buyout clause is generally included, allowing the employee to take back the bike.
In the case of a purchase, it is also possible to include such a provision in your bike policy. However, be cautious: this clause is not automatic and must be explicitly stated.
As an employer, be sure to anticipate what will happen to the bike once the provision period is over.
Including a clause for the employee to take back the bike, although not mandatory, can prevent you from being left with the bike once the provision period is over.
Our advice:
We strongly recommend establishing a clear internal policy. It is advisable to plan in advance how you will handle situations such as theft, damage, or maintenance of the bike. Also consider defining an approach in case of credit of time, long-term incapacity, or early departure of your employee. A clear framework established in advance helps avoid misunderstandings and ensures a smooth provision of the company bike. Securex can assist you in this process.
Flexibility and adaptation to the needs of the company
The purchase of bikes offers good long-term visibility, as the company remains the owner and can reallocate them internally according to the evolution of its workforce. However, this system lacks flexibility, especially when it comes to responding quickly to organisational changes.
Leasing, on the other hand, allows for more agile management of your fleet. You can easily add, replace, or remove bikes based on your operational needs, making it a particularly suitable solution for growing companies or those spread across multiple sites.
Costs and predictability
The direct acquisition of bikes involves an immediate financial commitment with depreciation over several years. This choice directly impacts cash flow from the first year.
In contrast, leasing offers a more flexible approach: the costs are spread over time through fixed monthly payments, usually over 36 months. This allows for better budget predictability.
For companies wishing to preserve their investment capacity, leasing represents a flexible solution adapted to current financial challenges.
Favourable tax and social regime for the bike
The use of the bike for commuting is encouraged by:
- On the one hand, the granting of a bicycle allowance exempt under certain conditions;
- And on the other hand, the exemption, under certain conditions, of the benefit arising from the provision of a company bike.
These two benefits are cumulative.
They apply to both salaried workers and company managers.
From 2024, this exemption regime for the bike will no longer apply (like other exemption regimes for reimbursements of commuting expenses) except for taxpayers who opt in their tax declaration for the deduction of flat-rate professional expenses.
For more information, consult our theme: "The bike"
Moreover, whether you opt for bike leasing or direct purchase, the amounts of the bicycle allowance and the company bike benefit must now be fully mentioned on the tax slips 281.10 and 281.20.
More info: "Bike benefit? Communicate it to us before 31 October 2025"
Integrating bike leasing into the salary package
It is possible to integrate bike leasing into your employees' salary package.
This offers more flexibility to employees while being budget-neutral for you as an employer. Additionally, the costs related to the development of bike infrastructure are 100% deductible.
As an employer, you have the option to offer your employees a bike (electric) in exchange for a reduction in gross salary or the end-of-year bonus. However, be sure to comply with the applicable salary scale. This is also not permitted in all joint committees.
In practical terms, this means that a portion of your employees' monthly remuneration will be converted into bike leasing. This solution allows the employee to enjoy a bike while reducing their taxable gross salary. The cost of the bike is deducted from their total remuneration including employer's ONSS contributions. Furthermore, with bike leasing included in the remuneration, your company demonstrates its commitment to employee well-being and the planet.
Summary table: purchase vs leasing
| Criterion | Purchase | Leasing |
| Management | Complex | Simplified |
| Flexibility | Medium | High |
| Cost | Variable | Predictable |
| Risk in case of departure | High | Managed |
| Residual value | To be managed | Managed by the provider |
Conclusion: a choice to align with your company vision
Both leasing and purchasing are relevant options for integrating the bike into your mobility policy. However, many employers prefer leasing for its simplicity, flexibility, and reduction of administrative burdens. This model allows for the rapid deployment of an attractive solution without immobilising capital.
The choice ultimately depends on your HR strategy, the structure of your company, and your management capacity.
Leasing will appeal to larger companies that will take advantage of its flexibility to effectively manage fleets spread across multiple sites. Direct purchase will be more suitable for smaller structures or one-off projects.
How can Securex assist you?
We encourage you to draft a bike policy and, in the case of cash4bike, to draft a specific additional annex to the employment contract.
For more information, consult our template documents or contact your legal advisor at myHR@securex.be.
Do you have questions or wish for more information about the company bike? Our Consulting Legal team is ready to assist you: consultinglegal@securex.be
