Tax-break scheme bicycle

Salary

You can use part of your salary. The condition is that you are left with at least the minimum wage: €1,756.20 per month (as of 1 July 2022). For part-timers, this applies pro rata. The amount of your application (maximum €1,500.00) will be deducted from your gross salary. You pay less tax on this lower gross salary. To the remaining net salary, the tax-free allowance is added and paid out. This does have consequences for salary-related entitlements and allowances, such as holiday allowance and year-end allowance: these will be lower. As your gross salary is reduced, social security contributions will also be lower, which may affect any unemployment or disability benefits.

Holiday allowance

You can use part of your holiday allowance. The condition here is that you must have at least the minimum holiday allowance left over: €192.16 per month (as of 1 July 2022). For part-timers, this applies pro rata. The holiday allowance is accrued monthly and paid annually in May. Submit your application before 1 April so that it can be processed in May.

Year-end allowance

You can use all or part of your year-end allowance. The accrual of the allowance can be found on your salary specification. For every month you are employed, you build up 8.3% of your gross salary. The maximum deployable amount in a calendar year is: 12 times your gross monthly salary times 8.3%.
Your request must reach the AC by 1 November at the latest, so that settlement can take place in December. If you use more than you have accrued, the excess will be set off against your salary in December.
In addition to the aforementioned cost savings on a fiscal bicycle, you also have the option of using up to 90 holiday hours above the maximum allowance of €1,500.00 when purchasing an electric bicycle. However, you must have at least four times your weekly working hours left over in holiday hours. You may not use more hours than necessary to purchase your bicycle. You cannot use holiday hours from previous years.

Example of using holiday hours

Purchase price of bicycle: € 4,500
Deployment maximum gross: € 1,500
For an electric bike, you can use a maximum of 90 holiday hours. The value of the holiday hours may not exceed the purchase price of the electric bicycle minus the maximum exchange amount of € 1,500.

Chapter L "Optional employment conditions" of the CAO-HBO provides information about the possibility of using holiday hours to purchase an electric bicycle. You can use a maximum of 90 holiday hours. One hour amounts to 1/138th part of the gross monthly salary on a full-time basis.

You can take advantage of the bicycle tax-break scheme even if you are using the NS Business Card or the mileage reimbursement.