09-09-2022

As traffic jams are getting longer every day, more and more employees are discovering the bicycle as a method of commuting.

To encourage this movement, the federal government has presented its Federal Action Plan “BE CYCLIST” with measurable goals in September 2021. It is a three-year plan with interim evaluations every year in September.

At the request of the ministers concerned, the Central Business Council and the National Labour Council issued an advisory report. This report highlights the bicycle allowance as an important instrument for getting more employees to commute by bike.

A bicycle allowance is exempted from social contributions and withholding taxes up to an amount of 0.24 EUR per kilometer for income year 2021 (0.25 EUR /km for income year 2022).

Employers are not obliged to provide a bicycle allowance, unless the competent joint committee provides for a specific (bicycle) allowance in sectoral collective labour agreements. These sectoral collective labour agreements then provide for a specific amount of the bicycle allowance (which may or may not be the maximum exempted amount) or an alternative allowance.

Of course, employers can always grant a bicycle allowance on a voluntary basis.

If you want to find out more about this for your own business, you can get in touch with our employment law team: Rudi Desmet, Steve Tronckoe, Fréderique Vermaete, Wendy Denoodt, Karine Roobrouck, Jonas Jespers.