As announced on Budget Day (Prinsjesdag), employers with 100 to 250 employees will, from 2027, no longer be required to report on their employees’ commuting and business travel. Only organisations with at least 250 employees will retain an annual reporting obligation. It is now clear that this change can take effect on 1 January 2027 at the earliest.
Although the administrative burden is decreasing, employers remain obliged to work on reducing CO2 emissions. The works council also has a clear role to play here.
The WPM
The reporting obligation for work-related personal mobility (WPM) is being scrapped. Employers with 100 or fewer employees already did not have to keep records of the kilometres travelled by their employees. Employers with more than 100 employees, however, were subject to an annual reporting obligation.
Less regulatory burden
Many SME organisations do not have systems suitable for easily collecting and reporting the required data. The reporting obligation is therefore very time-consuming and labour-intensive. Abolishing the obligation fits with the government’s goal of tackling the 500 most burdensome rules for employers. The amending decree is expected to be published for public consultation early next year.
Restrained enforcement and voluntary reporting
The minister has asked municipalities and environmental services to enforce the rules with restraint over the coming year, to create room to start the public consultation in early 2026 and complete the legislative amendment process. Until then, it remains advisable to comply with the current obligations. From 2027, only employers with 250 or more employees will need to report annually to the Netherlands Enterprise Agency (RVO). SME organisations below that threshold can report voluntarily, which can provide valuable insights and tools for making mobility policy more sustainable.
What does this mean for employers?
The abolition of the reporting obligation does not mean the CO2-reduction targets disappear. Employers must therefore continue investing in sustainable mobility policy, such as promoting cycling or reducing business kilometres.
In addition, under Section 28(4) of the Dutch Works Councils Act, the works council has an active role in promoting environmental protection. Make sure this topic remains a standing item on the consultation agenda, and pay attention to the necessary investments, substantiated and coordinated with the works council.
