4.13 Provision Of Bicycles For Travel Between Home And Work

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /France /4. Withholding on benefits-in-kind / 4.13 Provision of bicycles for travel between home and work

Commentary

France

Article 220A of the General Tax Code (CGI), states a tax-free provision by the employer of a fleet of bicycles,

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1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

9.5 Work permits

6.1.1 EU social security agreement

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4.13 Provision of bicycles for travel between home and work

France

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

9.5 Work permits

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

8.2 Failure to pay social security

8.2 Appeals process

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.3 Leave of absence

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

9.3 National collective bargaining agreement (CCNL)

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4.13 Provision of bicycles for travel between home and work

France

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