[author: Daan Koenrades]
It is expected that from 1 January 2023, employers with 100 or more employees will have to report their employees’ work-related travel data on an annual basis. The aim of this measure is to reduce CO2 emissions as commuting causes a large part of CO2 emissions.
It is expected that from 1 January 2023, employers with 100 or more employees will have to report their employees’ work-related travel data on an annual basis. The aim of this measure is to reduce CO2 emissions as commuting causes a large part of CO2 emissions. The proposed legislation aims to consciously choose more sustainable mobility and thereby reduce greenhouse gases in traffic, with the aim of ultimately achieving the objectives of the Paris Climate Agreement.
This obligation will be defined in Chapter 18 of the Dutch Decree on environmental livelihood activities*1. A digital platform will be made available through the National Enterprise Office (RVO) where employers can report relevant data. The data to be reported must contain the number of kilometers for travel and business-related travel of employees; means of transport used; and the type of fuel used for the respective mode of transport. Data must be provided no later than June 30 of each year.
To respect employee privacy, employers can only report total organization-wide results. The Minister of Infrastructure and Water Management has also emphasized that reporting should cause as little extra work as possible for employers. For this reason, the data required largely matches what employers already keep track of. Employers are not required to calculate their own CO2 emissions. The platform will calculate CO2 emissions based on data provided by the employer.
Data recording will become mandatory from 2024, but from 2023, employers can already voluntarily record data on work-related travel in relation to 2022.
A number of payroll providers are in the process of offering IT solutions to employers in order to comply with the new legislation.
Until 1 January 2026, individual employers will not be subject to a specific maximum of CO2 emissions, but instead a temporary collective emissions limit of 96 grams per passenger kilometer applies.
From 1 January 2026, a mandatory standard maximum for individual employers may also apply. We will keep you informed of this upcoming legislation and are happy to answer any questions.