If an employee with a lease bike from Lease a Bike leaves, the running lease has to be settled before the last payroll run: the bike goes to a colleague or a new employer, or is returned with a buy-out, and any buy-out is deducted in the last period. For that, the payroll administration has to know in time who is leaving and which bike contracts that employee has.
This article is about the end of a bike plan. The start, who may lease and how bijtelling (taxable benefit for private use) and deduction get into payroll every month, plays a part because leaving only goes well if the contracts are correctly in the payroll system from the start.
What happens when someone leaves
On leaving, Lease a Bike has four routes, including transfer to a colleague, transfer to a new employer and return with a buy-out up to month twelve. What the payroll administration needs to know is which route was chosen and what has to be deducted in the last period.
The risk is in the timing. Whoever only hears after the last payroll run that someone with a lease bike has left misses the buy-out in the last period.
Transfer to a colleague or a new employer
With a transfer, something different changes in the payroll system than with a return.
- Transfer to a colleague. In AFAS, the bike moves to that colleague.
- Transfer to a new employer. The bike ends on the transfer date. After that date, there should be no more bijtelling or deduction for that bike at your organisation.
- Return with buy-out. The contract stops and a buy-out is deducted in the last period.
If a deduction does not fit in a period, that is a question for the payroll administration. An integration should not adjust the pay component itself in that case.
Why the start determines how the end goes
Leaving only goes well if every bike is in the payroll system as its own contract from the start. There are a few pitfalls there.
Multiple bikes. Lease a Bike adds up the lease amounts of multiple bikes into one deduction, while the bijtelling applies per bike. In AFAS, every bike therefore becomes its own means of transport for the employee, with the addendum in the file. AFAS has bike and speed pedelec as types. On leaving, you then know per bike what is running.
The start date. A bike contract always starts on the first of the month, even if the bike was collected earlier. The first bijtelling and deduction belong in the period of that start date.
Who pays. If the employer pays the whole lease, only the bijtelling goes into payroll. If the employee contributes, the deduction does too. That scheme is set up in Lease a Bike.
Nmbrs. Nmbrs has no dashlet for the bike as it has for the company car. The monthly amount has to be put on the right pay components. Nmbrs has three variants of the deduction for the company bike. Which one applies is a choice in your scheme, and you record it once.
Who may lease, and who no longer may
An employer approves every application in Lease a Bike. Without an integration, HR looks up in the HR system for every application whether the applicant is still employed.
With an integration, only employees who are employed according to the HR system get a user in Lease a Bike. On the end-of-employment date, the user is blocked. A leaver can therefore no longer apply for a new bike, and HR does not need to look anything up when approving.
If you have two bv's (Dutch private limited companies) with a different employer contribution, the scheme has to be read per company.
What you record in advance
A few choices determine how the integration works, and you record them before it goes live. If you have several employers with different schemes, the integration reads the scheme per employer. If participation is tied to your own conditions, such as not during the probation period, the integration takes that condition into account when admitting people to Lease a Bike. And if the same employees also have to go to a leasing company or mobility provider, that runs through the same platform, with the HR system as the source.
How KoppelHet builds this
KoppelHet only admits employees who are employed to Lease a Bike, blocks the user on the end-of-employment date and gives HR that employee's running contracts, so a buy-out can be deducted in the last period. Every bike goes into the payroll system as its own contract, with bijtelling and deduction in the right period. The tax set-up stays with the payroll administration.
We build that per organisation, with building blocks that keep coming back. Examples are AFAS and Lease a Bike and Nmbrs and Lease a Bike.
The whole topic is on lease bike and bike plan, and the overview on lease and mobility. For the lease car, read on under lease car and drivers, and for the whole leaver process under joiners, movers and leavers. More about the systems: Lease a Bike, AFAS and Nmbrs.