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Combining a mobility budget with bicycle leasing through flexible remuneration: the smart way to do it
Want your employees to be able to use their federal mobility budget, while also continuing to offer bicycle leasing as part of their flexible remuneration package? In this blog post, we'll show you how to go about this in a smart way, giving your employees a triple benefit.
TL;DR: What you need to know (2026)
- Only employees who are entitled to a company car are eligible for the mobility budget.
- Employees who have been leasing a bicycle via flexible remuneration for at least three months before signing up for the mobility budget may combine bicycle leasing via flexible remuneration and the mobility budget.
- Employees making use of the federal mobility budget, but whose bicycle leasing contract under their flexible remuneration package is due to expire, can enter into a new contract under their flexible remuneration package.
- Let your employees know that they must first start their bicycle lease and only sign up for the federal mobility budget three months later. This will give your employees a triple benefit.
Mobility budget and bicycle leasing: how does it work exactly?
The federal mobility budget is available (only) to employees who are entitled to a company car. They can use the budget they would normally put towards their company car to opt for alternative and more sustainable mobility solutions – such as a lease bicycle.
Sounds simple, but it’s actually quite complex. HR personnel will have a lot of questions:
- Can the employee lease a bicycle via gross salary exchange in addition to the mobility budget?
- Which is more cost-effective: leasing a bicycle via the mobility budget or via flexible remuneration?
- Can you combine bicycle leasing through flexible remuneration with bicycle leasing via the mobility budget?
Frequently Asked Questions
Our experts have compiled answers to the most frequently asked questions to help you get the most out of your mobility plan.
These questions specifically concern bicycle leasing via flexible remuneration and how this fits in with the federal mobility budget. Want to know how your employees can purchase a bicycle using their mobility budget (independently from their flexible remuneration package)? Check the guidelines listed on the FPS website.
1. Can my employee lease a bicycle via the flexible remuneration package in addition to the mobility budget?
That is possible, but only if your employee has been leasing a bicycle via flexible remuneration for at least three months prior to entering the mobility budget scheme.
In other words: employees may combine bicycle leasing via their flexible remuneration package with the mobility budget if they have been leasing a bicycle for at least three months prior to signing up for the mobility budget.
What if they haven't yet been leasing for three months? Or not leasing a bicycle at all before signing up to the federal mobility budget scheme? They can still lease a bicycle, but they will have to pay the benefit in kind (BIK) on the lease bike.
2. How do you combine the mobility budget and bicycle leasing through flexible remuneration?
Let your employees know that they must first take out their bicycle lease and only sign up for the federal mobility budget three months later.
This will give your employees a triple benefit:
- They will retain the tax benefits of bicycle leasing through flexible remuneration.
- They will receive the full mobility budget to use for other purposes.
- They will be able to lease another bicycle via flexible remuneration when their lease contract expires. This strategy has also been officially endorsed by Attentia.
Tip: allow both systems to run alongside each other
Say an employee is leasing a bicycle via flexible remuneration, but the lease contract is coming to an end, and the employee signed up to the mobility budget scheme. In such cases, you should give your employee permission to enter into a lease agreement via the flexible remuneration package in conjunction with the federal mobility budget. At o2o Bicycle Leasing, we strongly recommend this for two reasons:
- Avoid arguments and frustrations among employees
For employees who are currently leasing via flexible remuneration, this is not a ‘perk’, rather a standard part of their remuneration package. If these employees are required to lease via the mobility budget once their current lease contract expires, this will lead to frustration and disputes. By allowing both systems to coexist, you can avoid such a situation.
- A double salary benefit for your employees, at no cost to you
Bicycle leasing via flexible remuneration costs nothing for you as an employer. This means you incur no financial impact. For your employee, on the other hand, this offers a double salary benefit, as they are able to combine the tax benefits of bicycle leasing with their mobility budget.
3. Which offers the greatest tax benefit: leasing a bicycle via the mobility budget or via flexible remuneration?
There are two ways of looking at this. That’s because whichever option is more cost-effective for employees depends on how they would prefer to allocate their budget.
Option 1: lease a bicycle via the mobility budget
Say an employee leases a bicycle at €100 per month. The employee then redeems €100 from the mobility budget each month.
Benefits of choosing this option
- The mobility budget covers the cost of the lease bicycle. This does not result in a reduction in gross salary.
- If the employee has a flexible remuneration budget, that budget can be used for other options.
Option 2: lease a bicycle via the employee’s flexible remuneration package
Say an employee leases a bicycle at €100 per month. In this case, the employee uses part of the gross salary to pay for a lease bicycle. The employee contributes €68.34 each month. You can find out exactly how that works via this blog post.
Benefits of choosing this option
- The employee retains more mobility budget to spend on other things, such as accommodation or a cash pay-out.
- Sometimes the mobility budget is too limited when it comes to the cost of leasing a bicycle. For example, say an employee opts for a more sustainable company car, there won't always be enough budget left over for a lease bicycle.
4. Are employees entitled to a bicycle allowance under the mobility budget?
Not in principle, no. For employees who make use of the federal mobility budget, the bicycle allowance is paid out as part of the mobility budget. Put simply – as an employer, the amount you pay towards the bicycle allowance is deducted from the employee’s mobility budget.
However, some employees retain their right to a bicycle allowance in addition to the mobility budget. These employees:
- Have been leasing a bicycle for a minimum of three months before joining the mobility budget scheme;
- Were already entitled to a company car and a bicycle allowance;
- And were already receiving a bicycle allowance, in addition to the mobility budget.
5. If I take up the federal mobility budget, does that mean the end of bicycle leasing via flexible remuneration for all employees?
No. If you decide to offer the federal mobility budget as an employer, this does not mean that bicycle leasing via flexible remuneration will cease for all employees. It is a personal choice for every employee, not a company-wide change that changes everything overnight.
In summary:
- Employees who swap their company car for the mobility budget will be subject to the federal mobility rules from that point onwards. In principle, bicycle leasing via flexible remuneration is no longer an option for them. That is, unless they had been leasing a bicycle for a minimum of three months prior to that.
- Employees who do not sign up for the federal mobility budget can continue to lease a bicycle via the flexible remuneration package.
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6. Is bicycle leasing always feasible within the available mobility budget?
No, it is not always financially possible to lease a bicycle within the available mobility budget. In practice, employees often use part of their budget for other purposes, such as paying off their mortgage or leasing a low-emission car, leaving them with an insufficient budget.
Research shows that employees tend to use their mobility budget for rent or to pay off their mortgage. According to SD Worx, as many as three-quarters of employees used their mobility budget for housing-associated costs in 2025.
Conclusion: how to make the most of the federal mobility budget with bicycle leasing
The mobility budget is a great incentive for your employees to swap their car for an electric vehicle or other mode of transport. It encourages employees to really consider their mobility options and think about what they actually need.
Want to promote more sustainable mobility options? Why not give your employees the option of first leasing a bicycle via flexible remuneration before then, after a minimum of three months, signing up for the mobility budget? That way, they enjoy the best of both worlds, as this is the only way to combine bicycle leasing with both flexible remuneration and the mobility budget.
