Is our company required to provide bike allowance?

As of May 1, 2023, this is required by law. A bike allowance is an additional incentive to get the employee on the bike, and up to and including €0.36 per kilometer, it is completely tax exempt.

If your company was already paying a bike allowance before May 1, 2023, it is not required to increase it to €0.36 and you can choose to keep the current amount. In addition, the bike allowance is limited to a maximum of 40 km per day, but companies are allowed to deviate from this. That should then be included in the bike policy.