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The European Union (EU) plays a pivotal role in driving sustainable policy changes, yet individual member states within the EU are also taking proactive measures to advance green initiatives within their own borders, often exceeding EU mandates.

One such example is the Work-related Mobility of Persons (WPM) reporting obligation in the Netherlands, known as “Werkgebonden Personen Mobiliteit” in Dutch. This regulation requires companies with over 100 employees to monitor and report transportation data for both employee commuting and business travel, aiming to surpass EU regulatory standards. The WPM, formerly referred to as the Normative Regulation of Work-related Mobility of Persons, constitutes a component of the recently enacted Environment Act, which is an integral part of the broader climate agreement.

Illustration 1: Infographic– Timeline of reporting requirements

Starting from January 1, 2024, affected companies must provide detailed accounts of employee travel, including distance traveled and fuel type used. Reports must be submitted to the “Rijksdienst Voor Ondernemend Nederland” (RVO) within six months of the calendar year’s end.

If business travel emissions exceed predetermined caps set by the Dutch government’s Climate Accord, or if emissions fail to decrease, companies may face an emissions-based levy. This levy would penalize companies for emissions exceeding their allocated budget, with a similar scheme potentially introduced for employee commuting in the future.

The employer plays a pivotal role in fostering sustainable work-related mobility for the workforce. This may involve encouraging remote work arrangements where feasible, promoting alternative transportation options such as public transit, cycling, or electric vehicles for commuting.

Submission deadline

Starting from Monday, July 1, 2024, organizations with 100 or more employees are required to report. It’s essential to have your administration prepared by July 1, 2024, to ensure timely submission of the necessary data in 2025. The deadline for submitting the requested data for the year 2024 is Monday, June 30, 2025. In 2025, organizations have the option to report either on the second half of 2024 or on the entire year of 2024.

What are the requirements for reporting?

Starting July 1, 2024, employers are required to annually submit data on the total kilometers traveled by all employees, with a deadline of July 1 each year. In 2024, employers have the option to report either on the second half of the year or for the entire year. From 2026 onwards, annual reporting will be compulsory. The Dutch Enterprise Agency (Rijksdienst voor Ondernemend Nederland) has developed a user-friendly platform for data submission, streamlining the process for employers. To minimize additional burdens, employers are not tasked with calculating CO2 emissions themselves; this is automatically computed within the form.

In cases where the employer lacks a registration system to easily track work-related mobility, the Ministry of I&W has prepared a guide (note: the effective date in this guide has not yet been updated). This guide offers suggestions on adapting the administration system and outlines alternative methods for collecting the required data. One such method is conducting an annual survey among employees to report business traffic and commuting for a representative week, with the average result of the survey serving as the company-wide average.

When submitting data, employers must differentiate between travel modes such as car, motorbike, bicycle, and public transport, and if applicable, break down distances by fuel type. Only distances with start and/or end points in the Netherlands should be included, even if part of the distance occurs abroad. Air travel is currently not required to be reported.

Furthermore, the distinction is made between business traffic and commuting. Business traffic encompasses all work-related travel excluding commuting, while commuting refers to travel between an employee’s residence and their habitual work location, including travel to different branches or offices. Based on the total kilometers reported, the total CO2 emissions are automatically calculated, with the employer receiving a report on the calculation outcome, subject to verification by the environmental department in the region of the organization’s headquarters.

How would you determine the total number of kilometers in case of Business Mobility?

Determining the total number of kilometers for business mobility involves various methods depending on vehicle ownership or involvement of service providers. For owned or leased vehicles excluding e-bicycles, mopeds, and scooters, trip registration or the flat-rate method is used, with detailed records preferred for the former. Alternatively, for e-bicycles, mopeds, or scooters, trip registration or a flat rate with a fixed reduction is applied. Involvement of service providers adds complexity, with three potential roles outlined, that are, Providers of specific means of transport, Providers offering integrated mobility solutions, and Providers aiding in mobility registration. Business declaration systems, where employees cover expenses and submit reimbursement declarations, may also be employed, requiring detailed data for accurate reporting. Overall, navigating the intricacies of business mobility metrics necessitates a blend of methods and adaptability.

How would you determine the total Number of Kilometers in case of Commuting Mobility?

To determine the total number of kilometers for commuting mobility, which refers to travel between an employee’s residence and their workplace, two methods can be utilized:

Trip-Registration Method: This approach involves maintaining records of individual trips made by employees. It provides a detailed breakdown of commuting distances, offering accurate data for analysis.

Annual Survey Method: In this method, a survey containing questions to ascertain the total kilometers traveled by employees in a specific week is distributed to all or a subset of employees. Before conducting the survey, it’s essential to determine the minimum response rate required. Once the survey is completed, the data collected can be used to calculate the total commuting kilometers for the organization.

After receiving the response from survey

After receiving the responses from the survey, follow these steps:

• Multiply the raw weekly totals by 45 to calculate the raw annual totals, assuming an average of 45 working weeks in a year. This provides the annual kilometer per means for the number of employees surveyed.
• Divide the annual totals by the number of employees who replied to the survey. Then, multiply this by the total number of employees as of January 1 of the survey year. This yields the annual commuting kilometers for all employees.

With this information, complete the digital form, and the report will be generated, including the total CO2 emissions.

How can we help?

We offer specialized expertise in assisting businesses with planning and executing data collection strategies for the reporting obligation related to work-related mobility in the Netherlands. By leveraging our understanding of Dutch tax regulations and mobility reporting requirements, we tailor solutions to streamline data collection processes. Through thorough assessments and proactive approaches, we help businesses meet their regulatory and reporting obligations efficiently while minimizing compliance risks. We can help businesses manage the complexities of mobility reporting and stay focused on their core operations.