Employee business travel reporting requirement effective July 1, 2024
From July 1, 2024, lots of employers with 100 or more employees will be required to report annually on their employees’ travel behavior under the rules of the Work-Related Mobility of Persons (CO2 Reduction) Decree (Besluit CO2-reductie werkgebonden personenmobiliteit; “the Decree“). The first report must be submitted by June 30, 2025 at the latest. What consequences do the new rules have for you as an employer and what is the background to this requirement?
Background
The reporting requirement is part of Dutch climate policy. One of the goals is to reduce the annual CO2 emissions from business kilometers (including commuting) by 1.5 megatons by 2030.
Which employers are subject to the reporting requirement?
The reporting requirement applies to all employers with i) 100 employees or more who ii) have a mobility scheme in place for their employees, such as a financial allowance, a car, a bicycle or a public transport pass.
The Decree covers employees who are employed for at least 20 hours per month. Seconded workers, temporary employment agency workers, volunteers, employees of foreign branches, self-employed individuals without employees, aldermen, municipal council members and other political representatives are excluded. Temporary employment agencies do not have to count employees with contracts that contain so-called ‘agency clauses’.
What does the reporting requirement entail?
Employers must submit their employees’ travel data for the previous calendar year by July 1 each year via an online form. As the reporting requirement took effect on July 1, 2024, employers will, in 2025, be allowed to report only the travel data for the second half of 2024.
The following data must in any event be submitted:
- the total number of business kilometers starting or ending in the Netherlands that employees have traveled in a calendar year, specifying which kilometers are commuting kilometers;
- the total annual kilometers, broken down by the type of vehicle and the type of fuel.
Air and boat trips are exempt from the reporting requirement.
A guide has been published that provides employers with practical tips and explanations of the data required.
Contribute to a cleaner climate
Although the reporting requirement may feel like an administrative burden on employers, the requirement has a real upside: employers will gain insight into the CO2 emissions from their own company’s business and commuting travel, and they will also receive tips and information on making their own mobility more sustainable.
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