[author: Daan Koenrades]
It is expected that as of 1 January 2023, employers with 100 or more employees will have to report data of their employees' work-related travel on an annual basis. The purpose of this measure is to reduce CO2 emissions as work related travel causes a large part of the CO2 emissions.
It is expected that as of 1 January 2023, employers with 100 or more employees will have to report data of their employees' work-related travel on an annual basis. The purpose of this measure is to reduce CO2 emissions as work related travel causes a large part of the CO2 emissions. The proposed legislation is aimed at consciously choosing a more sustainable mobility and thus reducing greenhouse gases in traffic, this in order to ultimately achieve the targets of the Paris Climate Agreement.
This obligation will be defined in Chapter 18 of the Dutch Decree on living environmental activities*1. A digital platform will become available through the National Office for Entrepreneurship (RVO) where employers can report relevant data. The data to be reported should contain the number of kilometers for commuting and business-related travel of the employees; the means of transportation used; and the fuel type used for the relevant mode of transport. The data need(s) to be provided no later than 30 June of each year.
To respect the privacy of employees, employers may only report the total results of the entire organisation. The Minister of Infrastructure and Water Management has also stressed that reporting should cause as little additional work for employers as possible. For this reason, the requested data is primarily aligned with what employers already keep track of. Employers are not required to calculate the CO2 emissions themselves. The platform will calculate the CO2 emissions based on the data provided by the employer.
Registering the data will become mandatory as of 2024 but as of 2023, employers can already voluntarily register the data on work-related travel relating to the year 2022.
A number of payroll providers are in the process of providing IT-solutions for 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 an interim collective emissions cap of 96 grams per passenger kilometer applies.
As of 1 January 2026, also a mandatory standard maximum for individual employers may become applicable. We will keep you posted about this upcoming legislation and are happy to answer any questions.
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