Bicycle leasing via the mobility budget – how does it work?
The mobility budget is a statutory entitlement for employees with a company car. Through Pillar 2, they can convert the value of their company car into a lease bike – completely exempt from social security contributions and tax. Lease a Bike handles the contract and the platform. You approve it with a single click.
The mobility budget: the law you might already be overlooking
From 2026, the mobility budget will become a mandatory option for employers. But why do so many employees choose bike leasing within this budget? Because it offers maximum flexibility, encourages sustainable commuting and is the most tax-efficient option. The mobility budget was introduced in 2019 as an alternative to the company car and is equivalent to the total cost of ownership (TCO) of a company car, including leasing, fuel, insurance and taxes. Employees are free to use this budget across three categories.
Pillar 1 involves a more environmentally friendly company car (electric only from 2026). Pillar 2 focuses on sustainable mobility, such as bicycle leasing, public transport and shared mobility, and is fully exempt from tax and social security contributions. Pillar 3 is a cash payment, subject to a solidarity contribution of 38.07%.
Bicycle leasing via the mobility budget falls under Pillar 2 and is therefore the most cost-effective option. Lease a Bike provides comprehensive support to both employees and employers: from a wide range of bicycles to maintenance, insurance and simple management via a single central platform.
Everyone benefits from bike leasing through the mobility budget
Benefits for the employer
Legal framework = fewer objections
As the mobility budget is a statutory right, you don’t need to convince staff of its benefits. The question is not whether, but when you will introduce it.
No extra costs
The budget is the same as the TCO of the existing company car. You won’t pay any more than you do today – you’ll simply be giving the employee more freedom of choice.
ESG & CO₂ targets
Every employee who swaps their company car for a lease bike reduces the CO₂ emissions of your vehicle fleet. This is taken into account in your sustainability reporting and Scope 3 emissions.
Free digital management
Lease a Bike manages contracts, insurance and reporting entirely digitally. Integration with your HR system is available on request.
Attractive to new talent
Flexibility in travel is an increasingly important employment benefit. Employees who do not wish to drive appreciate the option of cycling.
Benefits for the employee
Maximum tax benefit
Expenditure under Pillar 2 is fully exempt from social security contributions and tax. An e-bike costing €3,500 will effectively cost you half that amount – with no tax returns or extra hassle.
Mix and match as you like
Use your mobility budget to pay for a lease bike and a train or De Lijn season ticket. Everything under Pillar 2 is tax-efficient.
No longer need a company car
No stress about parking, no refuelling, no car maintenance. Cycling to work is quicker, healthier and cheaper.
350+ brands at 1,600+ dealers
Choose your dream bike from an authorised Belgian bike dealer. Insurance and maintenance are included in the lease price.
A legal right, not a favour
You don’t need to convince your employer – you are legally entitled to this if you have a company car or are entitled to one.
What does Lease a Bike do?
Digital platform, contract management, insurance, reports per employee, HR system integration on request
Step 1
Register your business
Sign up as an employer on the Lease-a-Bike platform. You set the mobility budget for each employee category based on the TCO of the company car.
Step 2
Employees choose
Employees entitled to a company car will receive a link and can choose their lease bike via the Pillar 2 mobility budget from one of the 1,600+ authorised dealers.
Step 3
Approve & done
You can approve it with a single click. Lease a Bike takes care of the lease contract, the Pillar 2 reporting and the tax documentation. No accountant or solicitor is needed.
Frequently asked questions about the mobility budget and bike leasing
Ready to introduce the mobility budget?
Sign up for free. Lease a Bike will take care of the rest.
Or why not explore the cafeteria plan as an alternative first?