Which employers will be required to report?
All employers who:
- Have at least 100 employees in the Netherlands on 1 January of the year to be reported on (although employers who do not meet this headcount threshold may report on a voluntary basis); and
- Offer a “mobility facility” to their employees (e.g. a travel allowance, car, reimbursement for public transport or other mobility facility for commuting / business trips).
What data needs to be collected and reported?
Employers will need to record the number of kilometres travelled, transportation used, and type of fuel used for all employees for commuter travel (this includes all travel between an employee’s home and the place they “usually” work) and business travel (all other work-related travel, including business travel with a company car, business travel via expenses and business travel with any other mobility facility).
This must be reported under one of the following headings:
- Car (petrol, diesel, hybrid, 100% electric, or other fuel);
- Motorcycle (petrol, or electric);
- Moped/scooter (petrol, or electric);
- E-bicycle and walking; or
- Public transport.
This data will then be automatically converted into CO2 emissions once submitted (i.e. employers do not need to calculate CO2 emissions themselves).
How will the data be used?
This data will then be assessed to determine whether the CO2 emissions exceed the cap set by the Government, in which case the Government will impose a maximum CO2 emission per kilometre standard which all relevant employers must adhere to. This is due to take place in the second half of 2026.
So, what should employers do now?
Employers who will be required to report should prepare themselves to start collecting the necessary data from 1 July 2024, ready to submit the report by latest 30 June 2025. If you need any support with this, or would like any further information, please get in touch with a member of the MDR ONE team.
