Bicycle leasing for workers: what’s allowed, and what isn’t?

Bicycle leasing is an attractive non-statutory benefit. Ideally, it should be available to all your employees, including your manual workers. But it often seems more complicated when it comes to this particular group. Is bicycle leasing available to manual workers? Which budget source can they use? And what if they’re paid on a pay scale? In this blog, as an employer or HR professional, you’ll find answers to the most important questions and discover what options are available for your organisation.

In a nutshell:

• Bicycle leasing is available to manual workers. How they finance their bicycle depends on their joint committee.
• Exchanging an end-of-year bonus is only permitted if the sectoral collective agreement expressly allows it. An individual or company-level agreement cannot override this.
• Otherwise, it can be arranged via a gross hourly wage swap, provided manual workers are paid sufficiently above the pay scale. Around €0.50 per hour already provides a lease budget of approximately €98 per month.
• Paid at the scale rate? Then it can be done via a net wage swap with an employer’s contribution that compensates for the lost tax benefit.
• o2o provides the salary exchange calculation and the addendum. The employer then adjusts the payroll, and the impact on social security-related entitlements remains limited.

Click and find out:

• Is bike leasing available for manual workers?
• How do manual workers finance their lease cycle?
• What is the impact of bike leasing on manual workers’ social security entitlements?
• Do you need different cycle schemes for manual workers and office staff?  
• How do you ensure that bike leasing feels fair to both manual workers and office staff?
• How is payroll processed for bike leasing for manual workers?
• How our experts can help you with bike leasing for manual workers
• Can you combine bike leasing with the end-of-year bonus and hourly wage exchange?
• What are the tax benefits of bike leasing for manual workers?
• What are the benefits of bike leasing for manual workers in Belgium?
• What if manual workers are on economic unemployment?
• Can an employer offer bike leasing to white-collar workers but not to blue-collar workers?
• On average, how many manual workers make use of bike leasing?
• Any further questions about bike leasing for manual workers?

Is bicycle leasing available for manual workers?

Yes. Just like white-collar workers, blue-collar workers can lease a bicycle through their employer if the collective agreement permits it. The source of funding they use depends on their joint committee and their salary:

1. End-of-year bonus: only if the sectoral collective agreement expressly permits it.
2. Gross hourly wage exchange: if they are paid sufficiently above the pay scale, from around €0.50 per hour.
3. Net wage exchange with employer contribution: if they are paid exactly at the pay scale.

Below, you can read how each option works and what you, as an employer, need to arrange.

How do manual workers finance their lease bikes?

Is bike leasing via the end-of-year bonus not permitted within your sector? In that case, your employees can finance their lease bike by exchanging part of their gross hourly wage, provided they are paid sufficiently above the pay scale. Under ‘What constitutes “sufficiently above the pay scale”?’, you can read exactly how this works.

In the section ‘Is bike leasing possible for my joint committee?’, you can find out whether bicycle leasing is permitted within your sector.

Can manual workers exchange their end-of-year bonus for a lease bike?

This is only possible if the sectoral collective agreement specifically states that employees working within the joint committee may use their end-of-year bonus flexibly for another benefit, such as a lease bike.

The fact that the sectoral collective agreement does not explicitly prohibit bicycle leasing or makes no mention of it does not automatically mean that you are allowed to convert your end-of-year bonus into bicycle leasing. First check whether the applicable sectoral collective agreement allows for this and what conditions apply.

o2o minimises the impact of hourly wage swaps on the end-of-year bonus

Do you, as an employer, pay out the end-of-year bonus for manual workers in hours? In that case, we structure our wage-for-hours calculations so that the impact on the end-of-year bonus is as small as possible. This is because we factor the reduction in gross hourly pay resulting from the bicycle lease into the theoretical number of hours for the end-of-year bonus, so that it is spread over more hours per year. This ensures the impact on pay is as low as possible.

What if there is no sectoral collective agreement, but there is a company collective agreement or an individual agreement?

A company collective agreement or individual agreement can never override a sectoral collective agreement. So, if the sectoral collective agreement does not explicitly permit the end-of-year bonus to be exchanged for a bicycle lease, you cannot offer bicycle leasing via the end-of-year bonus. Not even with an individual agreement.

Is bike leasing via the end-of-year bonus not an option for manual workers within your organisation? In that case, you can offer bicycle leasing via a gross hourly wage swap.

Can manual workers lease a bike through a gross hourly wage swap?

Manual workers can lease a bike via a gross hourly wage swap if they are paid sufficiently above the pay scale. We can already hear you thinking: what is ‘sufficient’?

What if workers are paid at the minimum wage rate?

Are your workers paid exactly at the minimum wage rate? In that case, bicycle leasing via a gross hourly wage swap becomes difficult. This is because if employees swap part of their hourly wage for a lease bike, their hourly wage falls below the minimum wage rate. And that is not permitted by law.

What is possible, however, is bike leasing via a net wage swap. In this case, your workers swap part of their net wage for a lease bike. However, they then lose their tax benefit. You can solve this problem by, as an employer, topping up your employees’ lease payments yourself. This is known as an employer’s contribution. This gives your employees a financial incentive to choose the bicycle.

Quote from an employer who does this + why, and whether they would recommend it to other employers.

Why offer such an employer contribution?

• Employees gain access to a unique mobility benefit, which makes your position as an employer more attractive on the labour market.
• Employees only pay a smaller portion themselves, and that amount is spread over the lease term, giving them access to a high-quality bike that genuinely meets their mobility needs.

Is your employees’ budget just a little too tight to lease a particular bike? In that case, you can extend the lease term to 48 months. This reduces the monthly lease payment by spreading it over an extra year.

How can I tell if employees’ wages fall below the pay scale when they lease a bicycle?

Through o2o Bicycle Leasing, you can see exactly how much your employees’ wages are reduced by the lease payment. This is possible thanks to the data we provide. For each order, we request details of the hours an employee works on an annual basis. We also request the wage parameters. This gives us all the information needed to carry out an accurate wage swap calculation. We then pass this wage swap calculation on to the employer, so that they can check whether an employee’s wage falls below the pay scale after deduction of the lease payment.

What if an employee works fewer hours in certain months?

At o2o Bicycle Leasing, we advise our clients to carry out an annual check of the hours actually worked against the theoretically estimated hours. By checking annually rather than at the end of the lease contract, you avoid the difference mounting up. Based on that calculation, you can see whether your employee has contributed too much or too little towards the lease bicycle.

- Did your employee work more hours than expected? In that case, your employee has contributed too much towards the lease bike and, as employer, you must reimburse the difference.

- Did your employee work fewer hours than expected? In that case, your employee has contributed too little towards the lease bicycle and, as employer, you must withhold additional pay. Ask your payroll department about the best way to handle this.

Any further questions about bike leasing for manual workers?

Feel free to ask us, and our experts will help you find an answer.

Ask a question

What is the impact on workers’ social security entitlements?

That depends on which budget source is used to finance bike leasing: the end-of-year bonus or a gross hourly wage swap. Below, we explain the impact of each system on social security entitlements.

Would you like to know exactly what the impact is? Be sure to check with your social secretariat.

Impact on social entitlements when workers lease a bike using their end-of-year bonus

*To put it in very concrete terms: working part-time for a year has a greater negative impact on your pension than leasing a bike for three years.  Want to know more? Read: Does bike leasing affect my pension in 2026?

Impact on social security-related entitlements when workers lease via a gross hourly wage swap

Overview of the impact of bicycle leasing via gross hourly wage swap on social security entitlements

*On average, this amounts to a difference of barely 1 euro a month on an annual lease payment of 1,000 euros.  Want to know more? Read: Does bike leasing affect my pension in 2026?

Do you need different bicycle plans for manual workers and employees?  

o2o Bicycle Leasing can draw up a shared bicycle plan for both manual workers and employees to which we can add specific salary-exchange parameters for each category. A condition for this, however, is that manual workers and employees use the same source of funding to finance their lease bicycle. In other words, either both groups finance their lease bike via their end-of-year bonus, or both groups finance it via their gross salary. Gross hourly wages and gross monthly wages can also be included in the same bicycle plan.

What if manual workers and employees use different funding sources for bike leasing? For example, if one group uses their end-of-year bonus and the other uses a gross salary exchange? In that case, you will need two separate bicycle plans. With o2o Bicycle Leasing, this involves very little effort for the employer, as we help you set up your bicycle plan and ensure you maintain a clear overview in a single account.

How do you ensure that bicycle leasing feels fair to both workers and employees?

Many organisations want fringe benefits to be structured fairly, so that they do not create inequality between manual workers and employees. Here’s how our clients often set up bike leasing in a fair way:

• Use the same budget source: Where possible, ensure that bicycle leasing for manual workers and employees is funded from the same budget source. So either both groups lease via a gross salary deduction or both groups lease via the end-of-year bonus. This way, the scheme is equally beneficial for everyone.
• Use an employer contribution where necessary: Do employees have a much larger budget, are workers paid on a scale, or do the two groups use different budget sources? In that case, as an employer, you can top up the lease price for your workers slightly to make the offer fairer. 90 per cent of our customers apply this principle.

How is payroll processed?

o2o Bicycle Leasing can provide you with the salary exchange calculations and the bicycle lease addendum. To carry out the salary exchange calculations, we request, on a one-off basis, the salary exchange parameters and the number of hours your manual workers work.

Once we have that information, we can produce an accurate salary exchange calculation for each order. With the information you receive from o2o, you’ll know exactly how much to deduct from the gross hourly wage or the end-of-year bonus. All you need to do is make a one-off adjustment to the payroll.

Do you operate via a cafeteria plan? In that case, the payroll adjustment is processed automatically and you don’t need to do anything else at all.

How does o2o help set up bike leasing for workers?

1. Up-to-date knowledge: our experts keep a close eye on what’s possible within specific joint committees and on the regulations applicable to the workforce. We also have strong links with legal partners whom we can always consult to examine a specific case or query in detail. This ensures that everything we do and advise is 100 per cent in line with the law.
2. Sharing best practices: bike leasing has been our sole area of expertise for 10 years. Over the years, we have helped more than 200 organisations set up bike leasing for their workers. So we’ve certainly come across most questions a few times already. And our experts now know very well what is and isn’t possible, and are happy to share their tips, best practices and knowledge with you.
3. Learning from industry peers: if we see that your question or situation matches something another organisation in the same sector has already encountered, we’ll look into putting you in touch with them so you can exchange knowledge.
4. Flexible organisation of information sessions and test events: does your organisation have branches in different locations? If so, we’ll work with you to see if we can organise test events at different locations. Our information sessions are also recorded, so that those working shifts can watch them later.

What are the tax benefits of bike leasing for manual workers?

The tax benefits of bike leasing are the same for manual workers as for employees if they opt for a gross-to-net salary swap or use their end-of-year bonus. Find out all about the tax benefit of bike leasing. Do you operate via a net salary swap? In that case, the tax benefit of bike leasing no longer applies, and we recommend that you make an employer contribution to ensure your manual workers still benefit.

What are the benefits of bike leasing for manual workers?

Bicycle leasing provides an additional mobility solution and a fringe benefit to a group of people who usually do not have many fringe benefits. Thanks to a tax benefit of up to 40 per cent, high-quality bicycles are within their reach.

For workers who work shifts, a lease bike is an additional way to travel to and from work, without having to rely on an expensive private car or public transport. It’s also particularly beneficial if you provide your workers with a bicycle allowance, as this means their commute results in a monthly net benefit on their payslip.

In addition, of course, it is also:

• Sustainable
• Good for both body and mind
• Peace of mind thanks to the lease package, which includes a cover against damage and theft, amongst other things

Frequently asked questions about bike leasing for workers

What if manual workers are on economic redundancy?

For the worker, the impact depends on how the bike is financed. If the worker pays its contribution via a gross hourly wage deduction, the unemployment benefit is calculated on the basis of the reduced wage. The benefit will therefore be slightly lower. If the bike is financed via the end-of-year bonus, the gross basic wage remains the same and the benefit is calculated as normal on the full gross basic wage.

For the employer, the leasing cost continues to accrue during a period of economic redundancy. That is why, at o2o Bicycle Leasing, we work with the employer in advance to consider how this can be accommodated within the bicycle policy. We examine the available options so that the employer can subsequently recoup from the employee the portion of the leasing cost that they temporarily bore themselves.

Can an employer offer bicycle leasing to employees but not to manual workers?

That is possible, but we do not recommend it. Bicycle leasing works best when it is open to everyone in your organisation, both employees and manual workers. If the barrier to entry is too high for some employees, an employer contribution can help make the offer accessible to everyone.

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