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    Martin Etherington commented  · 

    Create a new Discretionary pay item called, for example, ' Salary Sacrifice - Bike Lease'. This would have a fixed amount as the rate type, and have an appropriate expense account. I recommend using a new ledger expense account to account for the funds salary sacrificed which would be offset by the cost of the bike ‘lease’.

    For each employee purchasing/leasing a bike this way, add this pay item to the employee's pay template. With a negative amount being the amount per pay to pay off the bike over 12 months. (Note that currently it is not possible to set a negative amount in the pay template, so manually enter the fixed amount as a negative each pay.)