Although I am not a benefits administrator, I do work for HR. If an employer already has a "commuting benefit" for motorists, such as paying for their parking, they may now extend a similar benefit to bicyclists; such as providing and maintaining bike lockers (or even a rack), showers, locker-room, etc. It is the cost of doing business to allow staff to get to work. Employees who get this benefit for cars do not need to supply any receipts to get reimbursement for a parking space.