35% of all people travelling a short distance to work by car would not mind cycling. As shown in a recent survey from MarketResponse. However, change is a complicated matter. Convenience and habits play an essential part. The car is parked outside the house, the car keys are up for grabs, and the bicycle is parked at the back of the shed. However, the employer also plays an important role. The reimbursement of travel expenses partly determines an employee's chosen mode of transport.

So far, promoting cycling to work has primarily been a government initiative. However, cycling to work can also be appealing from the employees' perspective. A perspective that is still underemphasised in some collective labour agreements. Improving conditions for employees who cycle into work can contribute to good employment practices and vitality and prevent illness-related absenteeism. However, a good bicycle scheme also involves a financial aspect, which becomes even more crucial in times of declining purchasing power and high fuel prices. A proper bicycle allowance can provide financial support for an employee who lives within a cyclable distance from work.

Tour de Force and Natuur & Milieu have prepared this publication to show employee representatives in trade unions and works councils how to encourage commuting by bicycle with a focus on financial possibilities that the Dutch tax office offers.