The case concerns a businessman who purchased electric bicycles for his employees to use. In this way, he wants to improve the quality of life and health of employees and reduce air pollution. The bicycle will remain the property of the employer, while the costs of repair, operation and electricity consumption will be borne by the worker.
The company determines the monetary value of the benefits (in kind) for the use of bicycles (lump sum) based on the average market price for renting such equipment, minus average operating costs and electricity. This equipment usage formula is more profitable for company employees than other bicycle rental offers commonly available on the market.
https://pro.rp.pl/zus/art41407951-rower-elektryczny-w-firmie-a-obowiazki-skladkowe-co-zdecydowal-zus
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