We would like to inform you about the new reporting requirement regarding work-related personal mobility, which will come into effect on January 1, 2024, for employers with 100 or more employees. This obligation entails that employers must annually provide data on the distances travelled by their employees in relation to different modes of transportation and types of fuel. This data must be entered on a digital form developed by the Netherlands Enterprise Agency (RVO). Below is a summary of the key points:
Why reporting requirement work-related personal mobility?
The Netherlands has agreed to reduce CO2 emissions. CO2 emissions from business travel and commuting by employees is part of this. The Ministry of Infrastructure and Water Management (IenW) therefore wants to examine how much CO2 is emitted by business traffic and commuting by employees. Currently, it is estimated that business traffic and commuting together account for more than 50% of the kilometers driven in the Netherlands.
Who is required to report?
- Employers with 100 or more employees are obligated to report.
- Establishments located outside the Netherlands are exempt from the reporting requirement.
- Organizations that do not provide reimbursements or transportation tickets for commuting or business travel are not subject to the reporting obligation unless they utilize exchange systems or cafeteria models that involve reimbursing travel expenses.
Definition of employees:
- Employees are individuals who, on January 1st of the reporting year, perform paid labor for a minimum of twenty hours per month based on an employment contract or public law appointment.
- Employers do not need to consider hired temporary workers or seconded employees as their own employees.
- Employees with on-call or part-time contracts of fewer than 20 hours per week are not counted.
- Employees working from abroad for a Dutch establishment may be included.
- Employees of temporary employment agencies with a agency clause are exempt.
What needs to be reported?
- The data must be separated by type of transportation and fuel type.
- It should be indicated whether the travel is for commuting or business purposes.
- Travel by plane, boat, or ship does not need to be registered.
How to report?
- The data must be filled out on the RVO’s digital form.
- Reporting 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:
- Organizations must determine if they fall under the reporting requirement based on the number of employees on January 1.
- The number of employees is determined by adding up the employees of all establishments with the same Chamber of Commerce (KvK) number.
- Organizations that do not provide financial reimbursements or transportation tickets for commuting or business travel are not subject to the reporting obligation.
Methods for reporting commuting mobility:
- Trip registration.
- Annual survey with questions about travel patterns.
Questions about work-related personal mobility?
We recommend that you start collecting the necessary data in a timely manner and determine whether your organization is subject to this reporting requirement. If you have any questions or need assistance in verifying your obligation and compliance, AAme is here to help!