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Leasefietsregeling voor gemeenten:

Hoe werkt het?

  • Veel Nederlandse gemeenten hebben die leasefietsregeling inmiddels omarmd
  • Een fietsregeling past goed binnen het duurzaamheids- en vitaliteitsbeleid van gemeenten
  • P&O-adviseur en HRM Adviseur Gemeentes aan het woord

Per 1 januari 2020 bestaat er een gloednieuwe fietsregeling. Veel Nederlandse gemeenten hebben die leasefietsregeling inmiddels omarmd. Het past immers goed binnen het duurzaamheidsbeleid én houdt de ambtenaren fit en vitaal. Toch blijken er ook nog twijfels te bestaan rondom de nieuwe fietsregeling. Is het betaalbaar? En hoeveel werk kost het? Via de feitelijke voordelen - én de ervaringen van een aantal gemeenten met een fietsregeling - geven we het antwoord.

Introductie
Als gemeente heb je veel contact met andere gemeenten. Op regionaal of zelfs landelijk niveau. In die overleggen gaat het over belangrijke zaken. Steeds vaker komt ook de nieuwe leasefietsregeling ter sprake. De gemeenten die de fietsregeling al zijn gestart zijn enthousiast, maar veel andere gemeenten twijfelen nog. De meest gehoorde tegenwerpingen: een leasefietsregeling is kostbaar en arbeidsintensief. Deze whitepaper laat zien dat de vooroordelen niet stroken met de praktijk. In zes korte, heldere hoofdstukken gaan we graag in op wat een fietsregeling wél biedt:

1) Waarom is het nieuwe fietsplan aantrekkelijk?
2) Welke mogelijkheden biedt een fietsregeling?
3) Tips & tricks voor de implementatie van een fietsplan
4) De fietsregeling en de fiscus
5) Hoeveel werk is het fietsplan?
6) Ervaringen uit de praktijk: gemeente Urk en gemeente Moerdijk

#1 Waarom is het nieuwe fietsplan aantrekkelijk?

  • Een groot deel van de ambtenaren woont vaak op fietsbare afstand van het werk;
  • Een fietsregeling past goed binnen het duurzaamheids- en vitaliteitsbeleid van gemeenten;
  • Als lokale overheid geef je een positief signaal af naar de omgeving;
  • Lokale stimulans: werknemers kiezen en onderhouden hun fiets bij de lokale fietsenwinkel;
  • Gemeenten kunnen een fiets ter beschikking stellen buiten de werkkostenregeling (WKR);
  • De aanbieder van de leasefietsregeling biedt veel ondersteuning en neemt veel werk uit handen. Een geautomatiseerd digitaal proces ontziet de salarisadministratie;
  • Het is mogelijk om de fietsregeling zonder extra kosten aan te bieden, waarbij de werknemer nog steeds een fiscaal voordeel geniet van 25% - 35% ten opzichte van privé koop.

#2 Welke mogelijkheden biedt een fietsregeling?

‘Een fietsregeling is veel werk en een duur grapje’, zo luidt het vooroordeel. Gemeenten die de nieuwe fietsregeling al hebben geïmplementeerd, zien dat het in de praktijk zeker niet zo is. Er zijn drie opties voor het aanbieden van de fietsregeling:

  1. Gemeente betaalt volledige leasekosten, de bijtelling (7%) is voor de werknemer
  2. Gemeente betaalt een vast bedrag per maand, resterende kosten zijn voor de werknemer
  3. Gemeente faciliteert de leaseregeling, werknemer betaalt de leasekosten door middel van het vrijwillig uitruilen van brutoloon

#3 Tips & tricks

Ben je als gemeente van plan een fietsregeling op te starten? Stel jezelf dan de volgende vragen:

  • Bieden we alle werknemers een fiets van de zaak? Of geldt het alleen voor een deel?
  • Bieden we een beperkt aantal type fietsen aan (stadsfiets, e-bike, bakfiets en speed-pedelec) of stimuleren we ook dat werknemers een ‘plezierfiets’ leasen voor gebruik in het weekend?
  • Is toestemming van de OR noodzakelijk voor de implementatie van de fietsregeling?
  • Op welke manier gaan we om met de onbelaste kilometervergoeding van werknemers?
  • Leggen we het risico bij voortijdige uitdiensttreding bij de gemeente of bij individuele werknemers?
  • Is er budget beschikbaar om het fietsgebruik te stimuleren onder werknemers?
  • Op welke manier communiceren we richting werknemers? En welke rol kan/kunnen de lokale fietsenwinkel(s) daarin mogelijk spelen?

#4 De fietsregeling en de fiscus

De gemeenten die al een fietsregeling zijn gestart, hebben de fietsregeling vaak eerst goed doorgelicht op fiscale gevolgen. Neem de gemeente Moerdijk. Daar deed de eigen belastingadviseur gedegen onderzoek. De gemeente Urk en de gemeente Moerdijk gingen met de belastingdienst rond de tafel met het verzoek  aan de fiscus om de leasefietsregeling te controleren. Met een schriftelijke bevestiging dat de voorgestelde kostenneutrale constructie akkoord is, konden de gemeenten vervolgens aan de slag. Deze fiscale duidelijkheid helpt andere gemeenten die de regeling willen implementeren enorm. Op verzoek is deze schriftelijke bevestiging op te vragen bij LEASE A BIKE.

#5 Hoeveel werk is het fietsplan?

De complete implementatie van de fietsregeling bij gemeenten verloopt erg vlot. Bij de

gemeente Urk duurde het slechts een week of zes. In die periode heeft Lease a Bike haar digitale platform opgestart en heeft de ondernemingsraad zich uitgesproken vóór het nieuwe fietsplan. Dat een fietsregeling opstarten niet veel extra werk is, ondervond ook de gemeente Moerdijk. Bij de start van de leaseregeling kreeg de HR-afdeling toegang tot een digitaal platform waardoor ze met een paar muisklikken bijna alles regelen. “Vanaf het begin kregen we veel ondersteuning en advies van de leasefiets aanbieder. Dat scheelt enorm. Dat je als gemeente ook zelf zaken moet regelen is niet meer dan normaal. Dat helpt je ook verdiepen in de regeling die je aanbiedt”, aldus HRM Adviseur Anita van de Luijtgaarde van de gemeente Moerdijk.

Contact
Heb je ook interesse om binnen de gemeente werknemers op de fiets te zetten? Neem contact op met LEASE A BIKE, de grootste leasefiets aanbieder van Europa. Verschillende gemeenten zijn al gestart en LEASE A BIKE is momenteel met meer dan 30 Gemeenten in gesprek om de regeling van de grond te krijgen.

Algemeen

  • Voor meer informatie of een kennismakingsgesprek over LEASE A BIKE neem contact op met de Gemeente specialist Remy de Jong op remy@lease-a-bike.nl of 06 52 67 84 96.
  • Wil je weten welke fietsenwinkels in de Gemeente al zijn aangesloten bij LEASE A BIKE, kijk op https://www.lease-a-bike.nl/dealer-locator. Indien de lokale fietsenwinkel nog niet is aangesloten kunnen wij contact opnemen met de desbetreffende winkel.


#6 Ervaringen uit de praktijk

De gemeente Urk en de gemeente Moerdijk zijn al gestart met de nieuwe leasefietsregeling. In Urk kozen ze voor het kostenneutraal aanbieden van de regeling, terwijl ze in Moerdijk een stimuleringsbonus hanteren.

Gemeente Urk
De gemeente Urk heeft 199 ambtenaren in dienst waarvan ongeveer tweederde woont in de eigen gemeente. Op fietsafstand dus. De gemeente schat door dat grote aantal in dat komende drie jaar elk jaar circa twintig werknemers op de leasefiets stappen, dus zo’n zestig bij elkaar. Urk biedt haar fietsregeling kostenneutraal aan buiten de WKR om. Dat wil zeggen dat de gemeente alleen het fietsplan faciliteert en geen eigen bijdrage doet. De fietsende ambtenaren betalen elke maand het leasebedrag zelf en ook de bijtelling van 7% is voor hun rekening. De ambtenaren ruilen echter het brutoloon uit en verkrijgen zo een flink fiscaal voordeel. Ze zijn zo tot 35% goedkoper uit dan wanneer zij privé een fiets aanschaffen. Hoewel de gemeente Urk vooral pragmatisch in de fietsregeling staat, betaalt dat pragmatisme zich uit in tevreden ambtenaren die bovendien meer gaan fietsen. De gemeente Urk stelt echter geen verplichting om met de fiets naar kantoor te komen.

“We stopten ooit met de fietsregeling omdat de werkkostenregeling het duur en omslachtig maakte. Met de gloednieuwe fietsregeling is dat anders. Die zit veel simpeler in elkaar en staat los van de WKR. Dat was reden voor de Gemeente Urk om de fiets van de zaak weer te omarmen. Hoewel vitaliteit en duurzaamheid goede redenen zijn om met een fietsregeling te starten, gaf voor ons het fiscale voordeel de doorslag. De ambtenaren kunnen met een flink fiscaal voordeel een nieuwe fiets aanschaffen..”- (Geert van den Berg, P&O-adviseur Gemeente Urk)

Gemeente Moerdijk
Bij de gemeente Moerdijk werken 260 ambtenaren. Naar verwachting zullen de komende drie jaar daarvan 50 op de lease fiets stappen. De gemeente hanteert een zogenaamde stimuleringsbonus, waar het zelf nog tien euro aan maandelijkse tegemoetkoming in de leasekosten aan toe voegt. Het zet daar wel iets tegenover: in Moerdijk ben je met je fiets van de zaak verplicht minimaal één keer per week naar kantoor te komen. Bij de gemeente is de fietsregeling immers het uitvloeisel van een strategische visie. Die visie van Moerdijk is ‘het vergroten van de duurzame inzetbaarheid van de werknemers’. Fit en vitaal is daarin één van de speerpunten. Het nieuwe fietsplan vloeit daar uit voort.

“Het heersende idee bij veel gemeenten is dat een fietsregeling niet echt interessant is. Het is veel werk en een duur grapje. In de praktijk zie je dat het niet waar is. Je kunt een fietsregeling immers prima budgetneutraal aanpakken. Door alleen de fietsregeling als werkgever te faciliteren, maar zelfs ook als je een bijdrage doet. Wij herinvesteren de ingehouden woon-werkvergoeding weer in de fietsregeling. En ook de sociale lasten waarop we besparen, vloeien terug in het fietsplan. Die bijdrage noemen wij een stimuleringsbonus.” (Anita van de Luijtgaarde, HRM Adviseur Gemeente Moerdijk)

Zo kan het ook
Afhankelijk van de ambities en visie vult elke gemeente de fietsregeling anders in. Urk doet het anders dan Moerdijk. En de gemeente Roosendaal heeft weer een ander fietsbeleid. Zijkiezen ervoor om werknemers achteraf te belonen aan de hand van het daadwerkelijk aantal gefietste kilometers.
 

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