Take advantage of tax benefits and promote employee health with motivational leasing.
Company or company bikes for all employees? With a salary conversion and our leasing concept “Job-Bike” this is no problem. The employer deducts the leasing installments paid to AMS from the employee’s gross salary. If no salary deduction is possible, the leasing installments do not apply. The employer is never subsequently charged. Not even in the event of increased wear and tear, damage or premature termination or return of the contract. Incidents are handled solely between AMS and the employee.
Advantages of a Job-Bike
With salary conversion, the employee has a free choice of brand and dealer, i.e. maximum flexibility in the selection of the job bike. Due to the tax savings, the job bike is on average 35% cheaper than a privately leased (electric) bike.
The job bike is fully insured. Insurance coverage also exists if the company bike is used by other persons. If the employee purchases the job bike at the end of the contract and sells it on, the additional proceeds are generally tax-free.
Advantages for employers
Monthly cancelable contract
No material and price risk
Completely digitized processing
No additional charge in case of damage
Lease installment only if salary/salary claim is met
No accounting requirement in accordance with IFRS 16
Advantages for employees
Free choice of brand and dealer (online store, retailer)
Tax savings through salary conversion
Private use by relatives and friends permitted
All-round insurance cover (fully comprehensive)
Budget for service and workshop costs
Purchase possible at the end of the lease term
Save taxes with the Job-Bike
A bicycle – also known as a company bike, Job-Bike, company bike or business bike – is often superior to a car in inner-city traffic. So it’s no wonder that more and more people are discovering the joy of riding a bicycle. It doesn’t matter whether it’s a classic bicycle or an electric bike or e-bike. Through motivational leasing as well as the associated tax savings, even high-quality (electric) bicycles become easily affordable for many employees. No wonder, then, that many employees are interested in a company bike. Those who use a Job-Bike are protecting the environment and doing something for their health in the process. This is also in the interest of an employer.
Promoting mobility change with the Job-Bike
When a company offers its employees motivational leasing for a job bike, this is a contribution to environmental protection and the promotion of a new mobility culture. But a company bike is also a sign of appreciation. Even more so if the company contributes to the cost of the job bike with its own subsidy. That’s why a company bike is also an instrument of employee loyalty. With the job bike, the company strengthens its “employer brand”. Not an unimportant argument in times of a shortage of skilled workers.
All-round protection for the Job-Bike
With the AMS leasing concept, employers as well as employees are fully protected against cost risks. The AMS provision package goes far beyond the usual insurance cover. As soon as the employee’s employment relationship or entitlement to remuneration ends, the employer is exempt from all costs. Nevertheless, the employee does not have to do without his job bike. He can continue to ride the company bike at low cost. Purchase or return are also possible in principle. If the employee accepts AMS’s offer to purchase the job bike at the end of the contract, the price advantage over the current value is taxed at a flat rate by AMS in accordance with § 37b EStG.
Online calculator for Job-Bikes
Do you want to know how inexpensive a job bike is? In the online calculator, you can determine in just a few steps how low the effective leasing rate is after deducting the tax savings (“after tax”).
Free bike and dealer selection
Tax advantage through deferred compensation
Budget for service and workshop costs
Comprehensive insurance cover
FAQ on Job-Bike
What contract solutions does AMS offer?
AMS offers standard leasing and two-contract leasing for the job bike. Under standard leasing, the employer provides the job bike to the employee. In two-contract leasing, AMS provides the job bike to the employee. Therefore, in the two-contract leasing, the transfer agreement between employer and employee can be omitted. The term of the contract is 36 months in both cases.
How is the Job-Bike treated for tax purposes?
The highest tax authorities already decided in 2012 to extend the flat-rate tax method that applies to motor vehicles to (electric) bicycles. If the motivational leasing for the job bike is agreed in addition to the existing salary entitlement, the private use is not to be taken into account for income tax purposes. Only in the case of a salary conversion is a non-cash benefit or non-cash benefit to be recognized for income tax purposes. However, the monthly amount of 0.25% of the new price or UPE is so low that it is not economically significant.leasing rate.
Does AMS also finance the dealer accessories?
AMS also finances the accessories that are installed with the job bike as well as bike computers, bike locks and spare batteries. The value should not exceed 20% of the bike price. Bicycle trailers, helmets, clothing, bicycle bags or similar cannot be financed as well.
How are the leasing rates calculated?
AMS buys the Job-Bike on the terms you have agreed with the seller or dealer. Therefore, the leasing rates are also determined on the basis of the purchase price. The higher the discount or rebate you agree with the seller, the lower the monthly lease payment.
Can I buy the Job-Bike at the end of the contract?
AMS is generally interested in selling the job bike to the employee at the end of the leasing period. In the event of sale, the price advantage over the current market value is taxed at a flat rate by AMS in accordance with § 37 b EStG. AMS is not obligated and may not commit itself to the sale in advance in accordance with the leasing decree.
Is a total damage or total loss covered?
With the insurance coverage of AMS, the risk of insufficient coverage in the event of a total loss or total loss is generally excluded from the beginning of the contract. The prerequisite is that there is a claim for benefits against the insurer in the event of a loss. This is the case in the event of theft if the job bike was properly secured against theft. The use of the job bike by third parties is also insured and does not reduce the claim for benefits.
What is the return procedure if I do not buy?
If the employee does not accept AMS’s purchase offer at the end of the contract, he must return the job bike to AMS. Upon return, the job bike must be in a condition in accordance with the contract and thus in a condition that is safe for traffic and operation.
Speak with us
Do you want to use tax incentives for the purpose of employee retention? Do you want to promote a sustainable mobility culture? Do you want to know why motivational leasing for job bikes excludes undesirable side effects? Then talk to us. We can do more than finance.