Offsetting purchase of bicycle for commuting
You are eligible for an allowance for the cost of purchasing a bicycle for commuting. This allowance does not cover all your expenses, but the use of your gross income means you benefit from a tax advantage.
Under this regulation, Leiden University will offset the cost of purchasing a bicycle for commuting against your gross income (salary, holiday allowance or end-of-year bonus). With the tax-free allowance, your gross income is converted into a net allowance and you thus benefit from a tax advantage.
The use of monetary sources may have consequences for possible social security payments. Read more about this in the Terms of Employment Individual Choices Model under Consequences of and restrictions to participation in tax regulations.
You cycle to work a minimum of half of your annual working days. You may also use the bicycle to travel to and from a bus or train station or a carpool.
The bicycle regulation consists of the following components:
a. bicycle (this may also be a second-hand bicycle);
b. bicycle insurance (optional);
c. annual allowance for maintenance, repairs, accessories etc.
The deductible amount for a bicycle is € 1.500,-.
If the bicycle is more expensive, the difference will not be included in the allowance. You are allowed to use your tax advantage to buy a bicycle once every three calendar years.
b. Bicycle insurance
This regulation also allows you to include a three-year theft and all-risk insurance policy in the allowance when you purchase a bicycle. The tax advantage is applicable for the full premium.
c. Annual allowance for maintenance, repairs, accessories etc.
Each year you may claim a fixed amount of a maximum of € 82 for maintenance of, repair to, accessories for etc. your bicycle. This amount will also be offset against your gross income.
You have to apply (forms and proof of payment) for the above allowances:
by 30 April at the latest if you wish to use your holiday allowance;
- by 30 November at the latest if you wish to use your gross salary or annual bonus. Applications received after this date will be processed in the subsequent calendar year.
You can apply for the allowance via Self Service. The form for offsetting annual maintenance costs for a bicycle used for commuting can also be found in Self Service.
Tip: ensure that your proof of payment is already available in digital format (for example, a scan of it) when you fill in the application. This will make the procedure easier.