No, you do not pay VAAfor using a leased bicycle. Provided that your employee regularly uses the lease bicycle for commuting.

But what is regularly? Most companies opt for a minimum 20% use of the leased bicycle to cover commuting kilometres. It's best to record this percentage in your Bicycle Policy.

Does your employee live a little further away? Partial journeys are also considered commuting. Every kilometre ridden by bicycle is a win for everyone.