Together on the way to a more sustainable mobility solution.
There are several ways to purchase a company bike. The most common is the traditional bike plan, which uses the work cost scheme (WKR). However, since 2020, a new bike scheme has also been introduced, which is still applicable in 2025.
National Bicycle Plan.
A bicycle plan can be seen as an incentive scheme for cycling to work. Employers who offer this to their employees often do so based on their vitality policy or with a sustainable motive. Parking problems can also be a reason. It comes down to employees being able to buy a new bicycle with tax benefits through their employer. In the case of an electric bicycle, this quickly saves a lot of money. It is not surprising that employees see the bicycle as the most valued secondary employment condition. But as an employer, you also save money with a bicycle plan. You pay out less gross salary. Salary, on which you pay an average of 18% in social security contributions.
A bicycle plan offers employees a considerable tax benefit within the WKR of an average of 40% on the purchase price of a bicycle. For a more expensive electric bicycle, this is quite a lot. As an employer, you also save on social security contributions because you pay out less gross salary. And you pay an average of 18% in social security contributions on salary. This means that not using up the WKR budget is even more expensive than using it up. All in all, a bicycle plan within the WKR offers your organization a double advantage. With the National Bicycle Plan, you can purchase a new Lindtbergh electric bicycle in a tax-friendly way with a maximum discount of 52%.
Work Costs Scheme [WKR].
You may give your employees tax-free allowances, both in wages and in kind [such as a staff party or a Christmas package]. This is regulated via the work costs scheme (WKR). You should also pay attention to the customary nature of the amount you spend on your employees. These allowances must fit within the free space allowed by the WKR. The free space in the WKR means that you may spend part of the taxable salary on your employees tax-free. The percentage and the maximum wage sum that determine the free space are adjusted annually. Make sure that you do not exceed the free space. You have to pay 80 percent tax on this additional amount! The free space of the work costs scheme (WKR) for allowances and benefits was temporarily increased in 2023 to 3 percent on the first 400,000 and 1.18% on the remainder. In 2024, this will be 1.92 percent on the first 400,000 euros of the taxable payroll and 1.18 percent on the remainder. The WKR also offers various opportunities for the dga. As a dga, you can check whether there is sufficient headroom available to award yourself compensation. As a dga, you also have to deal with the so-called customary salary scheme. This scheme means that you must include a certain salary in your payroll tax return for the work you have performed in your own BV that is ‘customary’. This customary salary - also known as the dga salary - is adjusted annually. The Work Costs Scheme (WKR) offers opportunities to reduce the dga salary.
Choose the Lindtbergh that best suits your needs and wishes.
With a wide range of options, there is always a perfect match for your taste and preferences. Discover the unique characteristics of each Lindtbergh and make a well-considered choice that meets all your expectations. Enjoy the quality and refinement that Lindtbergh has to offer.
Interested in an electric company bicycle or curious about your tax benefit?
Discover the benefits of the bicycle plan with Lindtbergh! Through the collaboration with the NFP Group, Lindtbergh is affiliated with FiscFree, National Bicycle Projects, Corporate Bicycles Netherlands and the National Bicycle Plan. The collaboration enables Lindtbergh to offer you the opportunity to purchase beautiful e-bikes with tax benefits. Do you have any questions or would you like to know more about the possibilities? Feel free to contact one of our employees or fill in the information form below.