
New registration requirement from 1 July 2024 for large companies in the Netherlands
Transport for employers
To combat climate change, the Dutch government has included some 600 measures in its climate agreement. Transport for work (or work-related mobility) is one of the relevant topics.
Who does the new registration obligation apply to?
The new registration obligation does not apply to everyone (yet):
- Did you have 100 or more employees on 1 January 2024 (or 1 July 2024)? If so, please read the following carefully.
- Did you have less than 100 employees on 1 January 2024 (or 1 July 2024)? Then no action is required for now, but this may change after 2026.
A review will take place in 2026 based on the reported data. If by then it turns out that the 1.5 megaton CO2 reduction target has not been met, there will be additional government regulation, including a maximum CO2 emission per passenger kilometre. Every employer will be obliged to comply with it, by 2030 at the latest.
Background
On 28 June 2019, the Dutch cabinet presented the climate agreement (the National Climate Agreement) with various agreements to combat greenhouse gas emissions. One of the agreements is to reduce CO2 emissions from work-related mobility. This refers to commuter traffic (commuter mobility) and visits to customers (business mobility).
The Decree on CO2 reduction from work-related mobility, Data collection on work-related personal mobility, only available in Dutch – Gegevensverzameling werkgebonden personenmobiliteit (rvo.nl) – states that employers with 100 or more employees are obliged to provide data on their work-related personal mobility. The aim is to gain insight into CO2 emissions, but also grip. Ultimately, emissions must be reduced by 1.5 megatons of CO2 by 2030.
Which employees count?
Employee who perform at least 20 hours of paid work per month. The count should be done for all branches with the same Chamber of Commerce number (trade register number) together and branches outside the Netherlands are not included in the reporting.
By when and how should you report?
For 2024, you can choose. You can report for the whole of 2024, or you can choose to report from 1 July 2024.
- If you choose to report for the whole of 2024, the reference point for determining whether you employed 100 or more employees is 1 January 2024.
- If you choose to report from 1 July 2024, then 1 July 2024 is the cut-off point for determining whether you employed 100 or more employees.
No later than 30 June 2025, you will send in your data for 2024. You will submit the data for all of 2025 by 30 June 2026. The regional environment service working for the municipality of your headquarters will check whether you have submitted your data correctly and on time.
For more information, please refer to the relevant website:
- Reporting obligation work-related mobility of persons – WPM (in English)
- Rapportageverplichting werkgebonden personenmobiliteit (in Dutch)
What do you have to report?
By reporting each year, you report the total number of kilometres travelled by your employees for your organisation. You report these kilometres separately for the type of means of transport and type of fuel and whether it is commuting or business mobility. Once all data are entered in a digital form, the CO2 emissions for your organisation are calculated automatically.
You do not report the data per employee, but per means of transport. This way, your employees’ privacy is taken into account.
How do you obtain the required data?
In chapters 3 to 6 of the aforementioned government explanation Gegevensverzameling werkgebonden personenmobiliteit, sofar only in the Dutch language availabel (Data collection work-related mobility of persons), the government provides guidance on how to find out the various data.
Login and submission via eRecognition
As for many other government obligations, you will need eRecognition to submit this data online. If you do not yet have eRecognition, apply for it as soon as possible. There are several parties in the Netherlands that offer an eRecognition solution.
On our website you will find more information about eRecognition for foreign companies >>
Frequently asked questions
If you still have questions after reading all this, the government has tried to answer as many questions as possible for you on its website (in Dutch).
To do so, go to: Frequently asked questions reporting obligation WPM >>
Related topics
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