'Fietsenregeling'

The 'Fietsenregeling' covers four elements, namely:

Reimbursing a bicycle
Supplying a bicycle
Making a bicycle available
Issues concerning the bicycle and bicycle insurance

For the first three issues you can post the purchase value of the employee's bicycle to the 100.008.009 'Netto vergoeding privé fiets' wage component. Please refer to the tax authority website for the tax-free amount (€ 749 in 2008).

Use the 100.008.027 'Fietsvergoeding onbelast' wage component for the last issue. You can post the reimbursement for things like repairs, an extra bicycle lock, a pannier support or rainwear to this wage component. Please refer to the tax authority website for the tax-free amount (€ 82 in 2008).

Note:

Each wage component has a comment in which the operation of the wage component is explained. Always take a look at this explanation on the Comment tab in the properties of the wage component in the CLA. If you do not have the wage component available, first activate it.