A bicycle plan without employer contribution - gross/net scheme (NL)

How does a gross-/net scheme work for a bicycle plan in the Netherlands?

If you as an employer decide to not make a contribution to the monthly fee, it is still highly beneficial for your employee to have this deducted from their monthly salary through salary conversion.

Hereby the most important information for you to know:

  • The monthly fee of a Swapfiets subscription is invoiced in full to the company, after which it can be deducted 100% from the employees gross salary.
  • Since the monthly fee is deducted from the gross salary, before paying taxes, the taxable income becomes lower. This results in a huge financial advantage for the employee of up to 40% on the monthly fee. 
  • Furthermore, as an employer in the Netherlands you also have a financial advantage of 15.84% savings on social wages, due to the lower gross salary of your employee.
  • The WCS budget is also affected, as this is calculated as 3% over the total employee salaries. Due to the lowered gross salaries the WCS budget is affected with 3% of the monthly fee. However, given the above advantage on social wages there is still a net advantage for you as an employer of approximately 12%.