For which types of employment relationships is company bike leasing available?
Company bike leasing is generally available to employees subject to social security contributions whose employer offers the program. However, a prerequisite is a gross salary from which the lease payment can be deducted - which is why mini-jobs are generally excluded. Civil servants and employees covered by collective bargaining agreements can often participate as well. Self-employed individuals and freelancers can also benefit from company bike leasing.
The most important points at a glance.
Who can lease a company bike? Employees subject to social security contributions whose employer offers the program.
Why are mini-jobs usually excluded? Because salary conversion requires a corresponding gross salary.
Is company bike leasing available for part-time employees? Yes, as long as the gross salary covers the conversion.
Can apprentices participate? Often not if their pay is very low—this is determined by the employer.
What applies during the probationary period? This is also decided by the employer on a case-by-case basis.
What about the public sector? Civil servants, municipal employees, and employees covered by collective bargaining agreements can participate in many cases, provided the employer has activated the program.
What about the self-employed? They participate through their own business rather than via salary conversion—the benefit is realized there through business expenses.
Who makes the final decision? For employees, the employer determines who is eligible to participate.
Who can lease a company bike - and who can't?
Let’s start with the question most people interested in leasing ask: Who can lease a company bike - and who can’t? Here’s how it works in practice:
Full-time employees: The standard case. Employed with mandatory social security contributions; salary conversion is processed through payroll—that’s all it takes.
Part-time employees: It works exactly the same way. What matters isn’t the number of hours, but whether the gross salary covers the monthly payment.
Civil servants, municipal employees, and employees covered by collective bargaining agreements: This is possible in many cases, provided the employer has activated the program. In some industries, company bike leasing is even regulated by collective bargaining agreements.
Apprentices: This is where things get tricky. With very low apprenticeship wages, there simply isn’t enough gross income to convert.
Minijob holders: They are generally not eligible.
Self-employed and freelancers: Possible, but through a different route—namely, through their own business rather than via payroll.
What’s missing from this list but still looms large: Your employer must offer the program in the first place. The lease agreement is between the company and the leasing company, not between you and Lease a Bike. So without your employer’s approval, you won’t get a company bike—even if you meet all the other requirements.
Why is it the gross salary, of all things, that matters?
The list of eligible job categories already shows how closely company bike leasing is linked to gross salary. The reason for this is that the entire model depends on it. Specifically, the monthly lease payment is deducted from your gross salary as part of the salary conversion process. This reduces your taxable income, so you pay less in taxes and social security contributions—and that is precisely where the advantage over a direct purchase lies. In short: no gross salary, no salary conversion, no tax benefit.
In the case of a mini-job, there is a second consideration: the salary conversion cannot arbitrarily reduce the remaining pay. The right to the statutory minimum wage remains in effect and must be paid. With 603 euros per month, there is simply no leeway for a lease payment over three years.
Part-time work, probationary periods, fixed-term contracts: What are the practical challenges?
Working part-time is not an obstacle here. Anyone who works 25 hours and is employed under a scheme subject to social security contributions can lease a vehicle just like a full-time employee. The only difference is in the amount saved, since that depends on the individual’s tax rate.
Two other scenarios, however, regularly prompt questions:
Probationary Period: Many companies exclude it. The lease agreement runs for 36 months, but the employment relationship isn’t yet established during the first few months - which doesn’t sit well with some HR departments. However, this isn’t a legal requirement. Instead, each company handles this situation on its own.
Fixed-Term Contracts: Here, too, there’s no automatic exclusion, but it’s a matter of doing the math. If the fixed-term contract ends after twelve months but the lease agreement doesn’t expire until 36 months, you should find out in advance which follow-up arrangement applies.
Good to know: For working students and short-term employees, eligibility also depends on their social security status and the company’s internal policies.
How does company bike leasing work for self-employed individuals and freelancers?
For self-employed individuals and freelancers, company bike leasing is handled through their own business. Self-employed individuals do not receive a salary that could be converted - so the traditional mechanism involving a gross salary reduction and lower social security contributions does not apply to them. However, they are in another advantageous position: They are both the lessee and the user, and do not need anyone else to approve the arrangement.
The tax effect is thus shifted from payroll accounting to profit calculation. As a general rule:
Lease Payments as Business Expenses: The payments reduce profits provided the bicycle is classified as a business asset.
Input Tax Deduction: Those eligible for input tax deduction can generally claim the sales tax included in the lease payments.
Personal Use: Here, too, the 0.25 percent rule serves as the valuation standard for bicycles and e-bikes. How it should be applied in individual cases depends on the specific circumstances.
Important: Whether and to what extent a company bicycle lease is worthwhile for self-employed individuals and freelancers depends on their legal structure, tax rate, and business use. Clarify the tax treatment with your tax advisor in advance - this article provides an overview of current practice but does not replace professional tax advice.
What happens if my job changes during the term of the contract?
36 months is a long time - after all, a job change, parental leave, or illness can happen at any time. The good news: There are established procedures for the most common scenarios:
Parental leave or long-term illness: If continued pay is no longer provided- for example, if you’re on sick leave for more than 42 days while receiving sick pay, or during parental leave - the payment protection plan covers the lease payments for up to twelve months. Prerequisite: The contract must have been in effect for at least six months. You get to keep the bike during this time. Read more in the article: What happens to the company bike during parental leave or a long-term illness?
Leaving the company: Four options are available - transfer to another employee within the company, early termination by mutual agreement with the employee taking ownership of the used bike, transfer to another company via contract assignment after a successful credit check, or return of the bike.
Retirement: The same continuation options apply here. You just need to plan ahead, as the full tax savings depend on the 36-month period.
Transition to self-employment: Follows the same procedures as a regular departure from the company.
How can I find out if I'm eligible to participate?
That leaves just one question: How do I find out if I’m eligible to participate? The answer depends on your specific employment status. If you’re an employee, you should check with your HR department. They’ll let you know whether the program is available, which employee groups are eligible, and whether there’s an employer subsidy. If you already have an order code, your eligibility is already confirmed. Self-employed individuals, on the other hand, should contact Lease a Bike directly and consult with their tax advisor at the same time.
By the way: The best way to calculate exactly how much you’ll save in the end is to use our leasing calculator.
Checklist: Could I lease a company bike?
Does my employer even offer this program?
Am I employed in a position subject to social security contributions? (Mini-jobs are usually not)
Is my gross salary enough to cover the monthly lease payment?
Are there internal policies regarding probationary periods, training, or fixed-term contracts?
As a self-employed person: Have I clarified the business classification with my tax advisor?
Do I expect to remain with the company for the next 36 months?
Am I planning to take parental leave, retire, or take a sabbatical in the next three years?
Do I know what follow-up options would be available to me if I were to leave?
Our author
Anna Veldtrup
Anna Veldtrup has been a team leader in the Customer Service and Claims Management department at Lease a Bike since 2024, and she and her team work every day to ensure the highest level of customer satisfaction and smooth operations. She loves nothing more than riding her gravel bike in nature.