JobRad and bike leasing have long stopped being a niche benefit — they're a widespread benefit in companies of every size. The reason is simple: the bike belongs to the employee, the tax advantage benefits both sides, and the movement happens along the way, on the commute to work.
What makes the model so effective?
With salary conversion, employees lease their bike of choice through the employer — the value is deducted from gross salary, which reduces tax and social security contributions. Depending on the employer's contribution, many pay considerably less than with a direct purchase. For the employer, social security contributions on the converted amount are waived. No budget required, low administrative effort via providers like JobRad or Businessbike, and the benefit is felt immediately.
Who benefits — and why does it help with recruiting?
Bike leasing appeals to everyone within commuting range — in many companies, a large share of the workforce. Anyone who genuinely uses the bike gets a built-in movement routine that no course offering can replace: 20–40 minutes of daily endurance exercise, almost without any time loss. And in recruiting conversations, "we offer JobRad" is a statement that regularly scores points with younger candidates. You will find more measures and how they fit in the field of action Movement.
How do you put the measure in place?
- 1Choose an established company-bike provider (e.g. a framework agreement with a large dealer network) and compare terms and insurance coverage.
- 2Clarify the salary conversion and the 0.25 % taxation of the non-cash benefit (German tax rule) with your tax adviser and payroll.
- 3Set the framework: who is eligible, minimum length of employment, what happens if someone leaves during the leasing period.
- 4Draft a clear participation agreement and have it checked under employment law.
- 5Present the offer in an information session and show the monthly saving compared with a direct purchase in a worked example.
- 6Hand out a step-by-step guide: configure the bike in the portal, submit the offer, wait for approval.
- 7Name a contact person for questions about salary conversion and the ordering process.
- 8Review and approve incoming leasing requests and pass them on to the provider.
- 9Make sure the salary conversion is shown correctly in payroll.
- 10Document special cases such as parental leave, unpaid leave or leaving the company, and clarify early on how the bike is taken over.
- 11Evaluate the participation rate and collect feedback on the process and the provider.
- 12Check whether the tax and payroll processes run smoothly.
- 13Decide on continuation, provider assessment and additional measures (e.g. secure bike parking, company bikes for business trips).
What do you need for it?
- Effort
- half a day
- Cost
- with budget
- Setup
- 480 min
- ✓ Tax-attractive
- ✓ Sustainable
- ✓ Popular benefit
Tax and health insurance: what is possible
Employer health benefits can be tax-free under § 3 no. 34 of the German Income Tax Act (EStG) up to €600 per employee per year — if they are provided in addition to the salary already owed and are either certified (§ 20 SGB V) or implemented within the company's health promotion process. Gym memberships and corporate fitness are not covered. For ZPP-certified courses (e.g. from Upfit), German statutory health insurers can reimburse all or part of the course fee to their insured members — then only the amount exceeding that reimbursement is tax-free. Projects within the company can be funded under § 20b SGB V, with no entitlement. Only your tax adviser can confirm the tax exemption.
How it works in EasyWHP
This Best Practice in EasyWHP: adopt it, adapt it, measure the effect
Once adopted, the measure is ready in EasyWHP — with instructions, an invitation and surveys before and after. You adapt what fits your company and see at the end what it achieved.
Screenshots with demo data, no real people.
Adopt it for your company
Register for free — and the measure is ready to go in your cockpit: invitation, feedback survey and appointment are already set up. First cycle, first numbers for the boss.
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Contributes to
Measure the impact with
Action field
Physical Activity →A fitting occasion
- Bike to Work
Related Best Practices
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