Declaration obligation for large employers of the business trips of their employees | Hogan Lovells

[author: Daan Koenrades]

It is planned that from 1 January 2023, employers with 100 or more employees will have to declare data relating to the business trips of their employees each year. The objective of this measure is to reduce CO2 emissions because work-related travel is the source of a large part of CO2 emissions.

It is planned that from 1 January 2023, employers with 100 or more employees will have to declare data relating to the business trips of their employees each year. The objective of this measure is to reduce CO2 emissions because work-related travel is the source of a large part of CO2 emissions. The proposed legislation aims to consciously choose more sustainable mobility and therefore reduce greenhouse gases in traffic, in order to ultimately achieve the objectives 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 be available via the National Office for Entrepreneurship (RVO) where employers can report relevant data. The data to be declared must contain the number of kilometers for home-work journeys and employee business trips; the means of transport used; and the type of fuel used for the mode of transport concerned. Data must be provided no later than June 30 of each year.

To respect employee privacy, employers can only share aggregate results for the entire organization. The Minister for Infrastructure and Water Management also stressed that the declaration should result in as little additional work as possible for employers. For this reason, the data requested is mostly aligned with what employers already keep. Employers are not required to calculate CO2 emissions themselves. The platform will calculate the CO2 emissions based on the data provided by the employer.

Data recording will become compulsory from 2024, but from 2023 employers will already be able to voluntarily record business travel data relating to the year 2022.

A number of payroll providers are providing IT solutions to employers to comply with the new legislation.

Until 1 January 2026, individual employers will not be subject to a specific CO2 emissions cap, but instead a temporary collective emissions cap of 96 grams per passenger-kilometre applies.

From 1 January 2026, a mandatory standard maximum for individual employers could also become applicable. We will keep you informed of this upcoming legislation and will be happy to answer your questions.

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Maria D. Ervin