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Das Dienstfahrrad kann sowohl f\u00fcr berufliche als auch private Fahrten genutzt werden. Auf diesem Wege k\u00f6nnen Arbeitgeber aktiv ein nachhaltiges Mobilit\u00e4tsverhalten f\u00f6rdern und gleichzeitig ein g\u00fcnstiges und gesundheitsf\u00f6rderndes Mobilit\u00e4tsmittel anbieten.<\/p>"},{"id":1314,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Wer bezahlt das Dienstfahrrad?","content":"<p>Da das Dienstfahrrad in Form eines Leasingvertrags in Anspruch genommen wird, m\u00fcssen monatliche Kosten f\u00fcr das Dienstfahrrad Leasing getragen werden. Die Leasingrate setzt sich dabei aus dem Listenpreis des Fahrrads, der Steuerklasse des Mitarbeiters und dessen Bruttolohn zusammen.<\/p>\r\n<p>Diese Rate wird in den meisten F\u00e4llen in Form einer sogenannten Gehaltsumwandlung monatlich vom Bruttolohn des Mitarbeiters abgezogen. Dies bietet den Vorteil, dass sich die Sozialversicherungsbeitr\u00e4ge und Steuern verringern. Somit \u00fcbernimmt hierbei der Arbeitnehmer die Kosten, kann jedoch von seinem Arbeitgeber einen Zuschuss mit steuerlichen Vorteilen erhalten. Im Falle der Gehaltsumwandlung ist der Arbeitgeber der Leasingnehmer.<\/p>\r\n<p>Neben der Gehaltsumwandlung k\u00f6nnen die Leasingraten auch vollst\u00e4ndig vom Arbeitgeber \u00fcbernommen und zus\u00e4tzlich zum Gehalt gew\u00e4hrt werden. Da das Firmenrad in diesem Fall als Sachbezug angesehen wird, entstehen auch hier Steuervorteile und ein Entfall der Sozialversicherungsbeitr\u00e4ge.<\/p>"},{"id":1315,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Was ist eine Gehaltsumwandlung?","content":"<p>Bei einer Gehaltsumwandlung, auch Entgeltumwandlung genannt, bezahlen Mitarbeitende die Leasingrate als Sachbezug direkt von ihrem Bruttogehalt. Hinzugerechnet wird hierbei nur der geldwerte Vorteil f\u00fcr das Dienstfahrrad, der versteuert werden muss. Dies bietet Mitarbeitern den Vorteil, dass aufgrund der steuerlichen Beg\u00fcnstigung nur 0,25% des Bruttolistenpreises als geldwerter Vorteil versteuert werden muss. Somit profitieren Mitarbeiter von einer Kostenersparnis von bis zu 40% im Vergleich zu einem herk\u00f6mmlichen Fahrradkauf.<\/p>"},{"id":1319,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Welche steuerlichen Regelungen gilt es beim Dienstfahrrad zu beachten?","content":"<p>Grunds\u00e4tzlich k\u00f6nnen Arbeitgeber zwischen zwei verschiedenen Umsetzungsvarianten f\u00fcr das Dienstfahrrad entscheiden.<\/p>\r\n<p><u>Variante A<\/u>: Sie gew\u00e4hren Ihren Mitarbeitenden das Dienstfahrrad Leasing zus\u00e4tzlich zum Gehalt anstelle einer herk\u00f6mmlichen Gehaltserh\u00f6hung. In dieser Variante bleibt das Firmenrad komplett steuer- und sozialabgabenfrei, da seit 2019 hier der geldwerte Vorteil nicht mehr versteuert werden muss.<\/p>\r\n<p><u>Variante B<\/u>: Ihre Mitarbeitenden finanzieren die Leasingraten in Form einer Gehaltsumwandlung. Hier ist nur der geldwerte Vorteil zu 0,25% des Brutto Listenpreises zu versteuern. Dies f\u00fchrt zu einer Kostenersparnis von bis zu 40% im Vergleich zum herk\u00f6mmlichen Fahrradkauf.<\/p>"},{"id":1328,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"F\u00fcr welche Mitarbeitenden kann das Dienstfahrrad eingesetzt werden?","content":"<p>Grunds\u00e4tzlich kann das Dienstfahrrad f\u00fcr alle Mitarbeitenden eingesetzt werden.<\/p>\r\n<p><u>Jedoch empfiehlt sich das Firmenrad nicht in allen F\u00e4llen f\u00fcr bestimmte Arbeitnehmer, wie bspw.:<\/u><\/p>\r\n<ul><li>Mitarbeitende in der Probezeit<\/li><li>Minijobber<\/li><li>Befristete Mitarbeitende<\/li><li>Auszubildende<\/li><li>Mitarbeitende mit baldigem Renteneintritt<\/li><li>etc.<\/li><\/ul>\r\n<p>Dies l\u00e4sst sich vor allem darauf zur\u00fcckf\u00fchren, dass die Leasingvertr\u00e4ge (meist mit 36 Monaten Laufzeit) nicht f\u00fcr befristete Anstellungsarten geeignet sind. Aber auch f\u00fcr Mitarbeitende die nur wenige Stunden arbeiten und dementsprechend auch ein geringes Gehalt erhalten, ist das Dienstfahrrad nicht die beste Option.<\/p>"},{"id":1329,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Welche Fahrr\u00e4der d\u00fcrfen als Dienstfahrrad eingesetzt werden?","content":"<p>Mitarbeitende haben die freie Auswahl bei der Wahl ihres Dienstfahrrads. Es muss sich hierbei lediglich um ein Fahrrad, Pedelec oder E-Bike handeln. Zudem k\u00f6nnen Arbeitgeber auch zus\u00e4tzliche Aufw\u00e4nde, wie bspw. Reparaturkosten, bezuschussen.<\/p>\r\n<p><u>Folgende Aufw\u00e4nde f\u00fcr das Dienstfahrrad k\u00f6nnen steuerbeg\u00fcnstigt gew\u00e4hrt werden:<\/u><\/p>\r\n<ul><li>Fahrr\u00e4der, wie z.B. Hollandr\u00e4der oder Mountainbikes<\/li><li>Fahrradversicherungen, wie z.B. Diebstahlschutz<\/li><li>Reparatur- und Wartungskosten<\/li><\/ul>"},{"id":1330,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Ist das Dienstfahrrad nur f\u00fcr berufliche Fahrten einsetzbar?","content":"<p>Nein, das Firmenrad kann sowohl f\u00fcr private als auch berufliche Fahrten genutzt werden.<\/p>"},{"id":1331,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Wie l\u00e4uft das Onboarding bei Probonio ab?","content":"<p>Das Onboarding auf die Probonio L\u00f6sung ist kostenfrei und wird individuell auf Ihr Unternehmen abgestimmt. Neben der Zusendung von Infomaterial in Ihrem Corporate Design, bieten wir Ihnen eine pers\u00f6nliche Vorstellung unseres Produkts inklusive einer Q&amp;A Session vor Ihren Mitarbeitern an. Sowohl w\u00e4hrend dem Onboarding als auch danach steht Ihnen jederzeit Ihr pers\u00f6nlicher Ansprechpartner zur Verf\u00fcgung.<\/p>"},{"id":1332,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Wie importiere ich die Daten meiner Mitarbeitenden in Probonio?","content":"<p>Neben der manuellen Anlage von Mitarbeitenden bietet unsere Software die M\u00f6glichkeit, Mitarbeiter und Benefits per Excel-Import zu konfigurieren. Interessant f\u00fcr gr\u00f6\u00dfere Unternehmen sind auch unsere Schnittstellen zu HR-Softwarel\u00f6sungen, wie beispielsweise Personio, zum einfachen Import und dem Synchronisieren von Personaldaten.<\/p>"},{"id":1333,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Wie hoch ist der monatliche Aufwand f\u00fcr die Personalabteilung und die Lohnbuchhaltung?","content":"<p>Probonio wurde entwickelt, um das Thema Mitarbeiter-Benefits f\u00fcr Unternehmen deutlich zu vereinfachen und dabei gleichzeitig die rechtlichen Rahmenbedingungen einzuhalten. Ihr pers\u00f6nlicher Ansprechpartner unterst\u00fctzt Sie kontinuierlich w\u00e4hrend der Einrichtung. Das Onboarding l\u00e4sst sich je nach Unternehmensgr\u00f6\u00dfe in einigen Minuten bis wenigen Tagen abschlie\u00dfen. Ist alles eingerichtet, fallen keine regelm\u00e4\u00dfigen Aufgaben f\u00fcr die Personalabteilung an.<\/p>\r\n<p><u>Probonio erledigt z.B. folgende Aufgaben f\u00fcr Sie:<\/u><\/p>\r\n<ul><li>Verwaltung von Vertrags- und Daten\u00e4nderungen<\/li><li>Bereitstellung eines Kalkulators f\u00fcr die Berechnung der Leasingrate<\/li><li>Digitale Ablage aller Informationen an nur einem Ort<\/li><li>Kostenlose Beratung Ihrer Mitarbeiter durch unseren Benefit-Experten<\/li><li>Pers\u00f6nlicher Support f\u00fcr Sie und Ihre Mitarbeitenden<\/li><\/ul>\r\n<p>Im Fall von On-und Offboardings k\u00f6nnen neue Mitarbeiter mit nur wenigen Klicks hinzugef\u00fcgt bzw. pausiert werden. Zudem l\u00e4sst sich bei Probonio die Anlage neuer Mitarbeitenden automatisieren dank unserer Schnittstellen zu diversen HR-Systemen. Ihre Lohnbuchhaltung bzw. das externe Steuerb\u00fcro erh\u00e4lt einmal monatlich eine Import-Datei f\u00fcr das gew\u00fcnschte Lohnprogramm (z.B. DATEV). Dar\u00fcber hinaus fallen keine zus\u00e4tzlichen Aufw\u00e4nde auf Seiten der Lohnabrechnung an.<\/p>"},{"id":1334,"type":"probonio_accordion_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"label":"Wie profitieren Sie als Arbeitgeber vom Dienstfahrrad?","content":"<p>Das Dienstfahrrad bietet Arbeitgebern einige Vorteile: Das Firmenrad Leasing ist sozialversicherungsfrei und kann vom Unternehmen als Betriebsausgabe abgesetzt werden. Auch im Gegensatz zu einem herk\u00f6mmlichen Dienstwagen entstehen deutlich weniger Kosten in der Anschaffung und im Unterhalt. Wird das Firmenrad ohne Entgeltumwandlung bereitgestellt, entstehen auch hier aufgrund entfallender Lohnsteuer deutlich weniger Kosten im Gegensatz zu einer herk\u00f6mmlichen Gehaltserh\u00f6hung.<\/p>\r\n<p>Neben den finanziellen Aspekten profitieren Arbeitgeber von Vorteilen wie der St\u00e4rkung der Mitarbeiterbindung und Erh\u00f6hung der Arbeitgeberattraktivit\u00e4t. Aber auch das Image des Unternehmens verbessert sich durch ein Angebot nachhaltiger Mobilit\u00e4tsformen.<\/p>"}]}},{"id":1159,"type":"shortcut","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"shortcut":[{"id":951,"type":"probonio-rating-container","colPos":1,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"header":"","subheader":"","rating-entries":[{"id":955,"type":"probonio_rating_entry","colPos":201,"categories":"","appearance":{"layout":"default","frameClass":"default","spaceBefore":"","spaceAfter":""},"content":{"title":"Google 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