Work-related mobility reporting: threshold increased to 250+ employees from 1 January 2026

Publication date: 05/05/2026

Work-related mobility reporting: threshold increased to 250+ employees (from 1 January 2026)

As of 1 January 2026, the threshold for the work-related mobility reporting obligation has been increased from 100 to 250 employees or more. This means that this obligation will no longer apply to organisations with fewer than 250 employees (with retroactive effect as of 1 January 2026).

Work-related mobility: reporting obligation (WPM)

To combat climate change, the Dutch government has included some 600 measures in its climate agreement. Transport for work (i.e. work-related mobility) is one of the relevant topics.

Who does the reporting obligation apply to?

The reporting obligation does not apply to everyone:

Did you have 250 or more employees on 1 January 2026? Then you fall under the reporting obligation and must submit data for the previous calendar year.
Did you have fewer than 250 employees on 1 January 2026? Then you do not fall under the reporting obligation as of 1 January 2026 (with retroactive effect).

In 2026, an evaluation will take place based on the reported data. If it then turns out that the 1.5 megaton CO2 reduction target is not met, additional government regulation will be introduced, including a maximum CO2 emission per passenger kilometre. Every employer will be obliged to comply with this, by 2030 at the latest.

Background

On 28 June 2019, the Dutch cabinet presented the climate agreement (Het Akkoord | Klimaatakkoord) with various agreements to combat greenhouse gas emissions. One of these agreements is to reduce CO2 emissions from work-related mobility. This covers commuting (commuter mobility) and visits to customers (business mobility).

The Decree on CO2 reduction from work-related mobility states that employers with 250 or more employees must provide data on their work-related mobility of persons. The aim is to gain insight into CO2 emissions, but also to improve control. Ultimately, emissions must be reduced by 1.5 megatons of CO2 by 2030.

Which employees count?

Employees who perform at least 20 hours of paid work per month. The headcount must be determined for all branches sharing the same Chamber of Commerce number (trade register number) together; branches outside the Netherlands are not included in the reporting.

By when and how should you report?

You report annually on the previous calendar year. You submit the report via the Netherlands Enterprise Agency’s (RVO) digital portal. In practice, the deadline is 30 June of the following year.

The reference date for determining the number of employees is 1 January. This concerns employees who perform at least 20 hours of paid work per month.
If, based on the reference date, your organisation falls under the obligation (250+ employees as of 1 January 2026; previously the threshold was 100 employees or more), you must report no later than 30 June on the previous year.

The regional environment service working for the municipality of your headquarters may supervise whether the report is submitted correctly and on time.

Example: if you had 250 or more employees on 1 January 2026, you must report no later than 30 June 2027 on your 2026 data.

For more information, please refer to the RVO website:

What do you need to report?

Each year, your report states the total number of kilometres travelled by your employees for your organisation. You report these kilometres separately by means of transport and fuel type, and specify whether they relate to commuting or business mobility. Once all data has been entered in the digital form, your organisation’s CO2 emissions 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 government’s explanatory guide mentioned above (Gegevensverzameling werkgebonden personenmobiliteit, no English translation found), the authorities explain how you can collect the various data items.

Logging in and submitting via eHerkenning

As with many other government obligations, you need eHerkenning to submit this data online. If you do not yet have eHerkenning, apply as soon as possible. In the Netherlands, several providers offer eHerkenning solutions. More information on eHerkenning for foreign companies can be found on our website >> (Dutch)

Frequently asked questions

If you still have questions after reading this, the authorities have tried to answer as many questions as possible on their website. Go to: Veelgestelde vragen rapportageverplichting WPM >> (Dutch)

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Work-related mobility reporting: threshold increased to 250+ employees from 1 January 2026