Employers beware: CO2 reporting of employee’s travel mandatory as of 1 July 2024

From 1 July 2024, employers with more than 100 employees will be obliged to record and report their employees’ commuting and business travel. This ‘reporting obligation work-related personal mobility’ stems from the Climate Agreement.

What does the reporting requirement entail?

The reporting requirement means that an employer must report kilometres travelled by its employees. There is no requirement to track actual CO-2 emissions.

The reporting obligation distinguishes between commuting and business travel. Commuting involves trips made by employees between their place of residence or stay and the location where work is performed. Business travel includes the trips an employee makes for work, excluding commuting. Business travel is broken down into: Lease and/or own fleet, mobility services and expense claims.

Furthermore, kilometres must be reported split by fuel type and means of transport. In terms of means of transport, cars, motorbikes, mopeds/scooters, (e-)bicycles, walking and public transport are covered by the reporting obligation. Other means of transport are excluded from the reporting obligation.

Who counts as an employee?

For the calculation of the 100 employees, all employees who work more than 20 hours per month under an employment agreement or on-call agreement count. Temporary workers, seasonal workers, self-employed workers and volunteers do not count in the calculation. For temporary employment agencies, temporary workers do count unless an temporary agency clause is included in the employment agreement.

When to report?

Employers employing more than 100 employees on 1 July 2024 must report employee business and commuting traffic for the second half of 2024 (or all of 2024) by 30 June 2025. Employers that hire more than 100 employees after 1 July 2024 will not yet have to report for 2024 in 2025. It is of course also possible to report voluntarily.

In conclusion

More information can be found in the Ministry of Infrastructure and Water Management’s handout. You can do the reporting yourself on the website of the Rijksdienst voor Ondernemend Nederland. If you have any questions, you can of course contact us.

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Employers beware: CO2 reporting of employee’s travel mandatory as of 1 July 2024