Memorandum cafeteria scheme bicycle

Notitie cafetariaregeling fiets (Engelstalig). This model contains a memorandum on the tax and employment law aspects of the bicycle cafeteria scheme. It discusses salary sacrifice, the implications for payroll taxes and pension accrual, the application of the work-related costs scheme (WKR), and the differences between providing a bicycle, reimbursing its cost or making it available for use. It also addresses VAT aspects and the taxable benefit arising from private use. This template is intended for employers and advisers wishing to establish or assess a bicycle scheme.