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New commuting expenses regulation

In accordance with the Implementing Regulations (IR), a new commuting expenses regulation should have become effective on 1 July 2020. This regulation was aimed at encouraging sustainable travel. Due to the COVID-19 crisis, this regulation was not implemented back then because travel by public transport was not the preferred option at that time. The Central Works Council and the employers NWO and NWO-I have now agreed that this regulation will become effective on 1 July 2022 instead. On that date, the current COVID-19 regulation for commuting expenses will expire.

Current situation

The current situation is as follows: until 1 July 2022, employees will receive an allowance of 19 cents per actual kilometre travelled with a maximum of 30 km for each single journey and a maximum remuneration of 170 euros per month.

Employees who travel by public transport will receive a full reimbursement of their public transport costs until 1 July 2022.

New situation

With effect from 1 July 2022, commuter costs will be reimbursed on the basis of IR-1 Commuting expenses. Below, we provide a brief explanation of the regulation that will become effective as of 1 July 2022.

NWO feels that sustainability is important, which means that a distinction will be made between sustainable and non-sustainable travel in the commuting expenses regulation. You are free to make your own choice for sustainable or unsustainable modes of transport.

To encourage sustainable travel, the costs of commuter journeys made by public transport will be fully reimbursed. Employer NWO-I will make a second class public transport pass (NS Businesskaart) available to employees who make use of this option.

In addition, employees will receive 19 cents per kilometre with a maximum of 170 euros per month if they commute by bicycle or travel with an emission-free vehicle, or when, as the driver of a vehicle, they carpool for at least half the number of working days.

If the work location cannot be reached by public transport in a practical manner, then employees are entitled to a reimbursement of the travel costs by car of 19 cents per kilometre with a maximum of 170 euros per month. This is the case, for example, if the single journey by public transport takes 90 minutes or more, whereas this journey is at least 30 minutes faster if you use your own transport. A full list of the conditions can be found in Article 3.5 of IR-1.

With effect from 1 July 2022, employees who do not wish to make use of public transport, a bicycle or an emission-free means of transport, and who do not satisfy one of the conditions stated in IR-1 Article 3.5 will be eligible for a kilometre allowance of 9 cents per kilometre with a maximum of 81 euros per month.

For employees who already had a contract on 1 March 2020, there will be a transition scheme with a gradual reduction to 9 cents per kilometre. In 2022, the allowance will be 13 cents per kilometre with a maximum of 116 euros per month. With effect from 1 January 2023, the allowance will be 9 cents per kilometre with a maximum of 81 euros per month.

For travelling with own transportation, a maximum of 30 kilometres will be compensated for one way.

Business trips
For business trips with your own car, all employees will receive a compensation of 13 cents per kilometre as from 1 July 2022. As from 1 January 2023 this will be 9 cents per kilometre. 
In exceptional cases, and with permission of the employer, a high compensation of 28 cents can be paid. That is the issue when a lot of lugage needs to be taken, or when a colleague rides along, or when traveling by public transport takes at least 45 minutes longer. 

The full text of the Implementing Regulation can be read here.

Practical realisation

With respect to the individual travel patterns and any days worked from home for the purpose of determining the second class public transport pass and/or kilometre allowance, an inventory has been made. The salary administration is processing the input at the moment.

Change with respect to the commuting expenses regulation

It has been agreed with the Central Works Council (COR) that with effect from 1 July 2022, IR-1 Article 2.3 will no longer be carried out.

This means that no allowance will be paid for kilometres travelled from your own home to the nearest public transport station or stop, or for the distance from the work location to the nearest public transport station or stop (IR-1 Article 2.3). The adoption of this provision will be deferred until the agreement of a new Implementation Regulation with effect from 1 January 2023.

More information

For more information, please see the FAQ below. You can also contact Ria Wemelsfelder.

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