Bicycle scheme

The purchase amount will be deducted from either your gross monthly salary or your holiday allowance in May. Your gross salary will be reduced with the purchase price of the bicycle. This amount is then paid out net, so that no wage tax is deducted from this amount. This results in a tax benefit as large as your own rate of income tax. Your benefit will be at least 36%. Using your holiday allowance results in the largest tax benefit (special and higher tax rate).

Please note that it is possible to purchase a bicycle that exceeds the maximum amount that our institute has determined. However, the tax advantage only applies to the maximum amount of €1.000.

In order to qualify for the bicycle scheme, there are a number of conditions:

• Participation is possible for MPI employees (MPI contract: TVöD, Doktorandenfördervertrag, W-contract) with a total contract duration of two years or longer. At the moment of submission, the contract must continue for at least one year.
• Student assistants are excluded (gross salary must remain above minimum wage after gross deduction; this is by definition not the case for student assistants (maximum number of working hours a week is 19)).
• Participation is possible once every three years (36 months).
• Participation is possible for employees with a commuting distance (your home address to our institute) of 30km or less (one way).
• The bike, accessories, and a bicycle insurance are eligible for reimbursement, in total up to an amount of €1.000. The type of bicycle is free to choose (regular bike, electric bike or speed pedelec).
• An official invoice is required, issued in the name of the employee. Participation in the bicycle plan will only take place by submitting the application form (see below), together with a copy of the original invoice and confirmation of payment, with clear indication of the purchase date and purchase amount. The application form needs to be submitted to HR within two months after purchasing the bicycle. Application forms and invoices can only be processed in the calendar year to which the remuneration applies. 
• From the date of application, your request will be processed in the payroll administration in the next calendar month at the latest (or in May, in case you use your holiday allowance). 

Please send your application form and invoice to HR@mpi.nl.