On 1 January 2024, the Work-related Passenger Mobility Reporting Obligation came into force for employers with 100 or more employees. This obligation requires employers to provide annual data on the travel distances travelled by their employees in relation to different means of transport and fuel types. This data must be entered on a digital form developed by the Rijksdienst voor Ondernemend Nederland (RVO).
For calendar year 2024, the reporting obligation applies from 1 July 2024. The first report must be submitted to the RFO office by 30 June 2025.
Why reporting requirement work-related people mobility?
The Netherlands has agreed to reduce CO2 emissions. CO2 emissions from business traffic and employee commuting are part of this. The Ministry of Infrastructure and Water Management (IenW) therefore wants to look at how much CO2 is emitted by business traffic and employee commuting. Currently, business traffic and commuting together are estimated to account for more than 50% of the kilometres driven in the Netherlands.
Who needs to report?
- Employers with 100 or more employees are obliged to report.
- Establishments outside the Netherlands are excluded from the reporting obligation.
- Organisations that do not provide allowances or tickets for commuting or business travel do not fall under the work-related people mobility reporting obligation, unless there are exchange systems or cafeteria models where travel expenses are reimbursed.
Definition of employees:
- Employees are persons who perform at least 20 hours of paid work per month on 1 January of the reporting year on the basis of an employment contract or public law appointment.
- Hirers do not have to consider hired temporary workers or seconded workers as their employees.
- Employees with on-call or part-time contracts of less than 20 hours per week do not count.
- However, employees working from abroad for a Dutch establishment can count
- Employees of temporary employment agencies with an agency clause are excluded.
What should be reported?
- The data should be split by type of means of transport and type of fuel.
- It should be indicated whether it is commuting or business mileage.
- Travel by plane, boat or ship need not be recorded.
How to report?
- The data must be entered on the RFO’s digital form.
- The report must be submitted no later than six months after the end of the reporting year.
- It is possible to voluntarily submit data for testing purposes.
Data collection:
- Organisations must determine whether they are subject to the reporting requirement based on the number of employees on 1 January.
- The number of employees is determined by adding the employees of all establishments with the same Chamber of Commerce number.
- Organisations without financial allowances or tickets for commuting or business travel are not covered by the reporting requirement.
Methods for reporting commuting mobility:
- Trip recording.
- Annual survey with questions on travel patterns.
Questions about work-related people mobility?
We advise you to start collecting the necessary data in time and check whether your organisation falls under the reporting obligation. Do you have questions or need support in determining whether this obligation applies to you, or in complying with it? If so, AAme will be happy to assist you!