New obligation
from 1 July 2024

The 'Reporting obligation on work-related personal mobility' will come into force on 1 July 2024. This regulation is the result of the Climate Agreement. It aims to reduce CO2 emissions from work-related mobility. The requirements set significantly affect employers with more than one hundred employees. For example, an annual report must be submitted with an overview of commuter traffic and business mobility in the previous year.

The normative regulation in brief

What is it?
Mandatory annual reporting of business kilometres and commuting of all employees, with the associated CO2 emissions.

Effective Date:
1 July 2024

To whom does it apply?
For all employers with more than 100 employees.

What is the goal?
Collective CO2 emissions from business and commuter mobility must be 1.5 Megaton lower in 2030 than in 1990. Previously, the proposal included a mandatory standard for individual employers. This standard, at least for the time being, has expired.

What now?
This e-magazine explains exactly what is expected of you as an employer and how you can best approach this. You can read about:

  • The background of the CO2 reduction Work-related Personal Mobility.
  • To whom does the CO2 reduction of Work-related Personal Mobility apply?
  • What are the requirements being set by the standardised regulations?
  • What must the employer provide?
  • How will it be monitored and enforced?
  • How do you reduce CO2 emissions?
  • How will ALD Move help with work-related mobility reporting?

Work-related CO2 emissions must be in 2030 1.5 Megaton lower than in 1990

CO2 reduction of Work-related Personal Mobility

What does that entail?

How did this legislation come about? To whom does it apply? What do these regulations require? What must the employer provide? How will it be monitored and enforced? We’ll tell you everything you need to know about the new legislation.

1. Behind the CO2 reduction of Work-related Personal Mobility

The CO2 reduction of Work-related Personal Mobility is a result of the Climate Agreement of 2019. An agreement was made to work with a coherent package of measures to reduce CO2 emissions by 49% by 2030, compared to 1990. One of the measures is to reduce CO2 emissions from work-related personal mobility. A requirement was formulated: this should be reduced by 1.5 megaton (1,500 million kg) between 1990 and 2030.

Standardised regulations for employers with more than a hundred employees will be used to achieve this reduction. This regulation aims to inform employers of their responsibility and the options for reducing CO2 emissions. Employers are also able to decide for themselves how to handle it. The regulation imposes an obligation but, above all, wants to encourage employers to take responsibility.


Commuter and business mobility
Work-related personal mobility is responsible for 45% of the total mobility-related CO2 emissions in the Netherlands. It consists of two parts: commuter mobility (86%) and business mobility (14%).

The emissions caused by commuter mobility are more than six times higher than those caused by business mobility. In 2017, the total CO2 emissions in work-related passenger mobility was 8.4 megatons.

Which means the stated CO2 reduction of 1 megaton amounts to about 12% of the total CO2 emissions from work-related personal mobility.

2. To whom does the CO2 reduction of Work-related Personal Mobility apply?

The regulation applies to employers with more than 100 employees. The definition of ’employee’ is ‘the person who, on 1 July of the year on which you report, is obliged, on the basis of an employment contract or public-law appointment, to perform at least twenty hours of paid work per month for a company or legal entity’. By setting the limit at 100+, only half a percent of Dutch employers fall under this regulation. They are responsible for 61% of the employees. Temporary workers, volunteers, or posted workers don’t count against the company that has hired them when determining the number of employees under this regulation.

3. What are the regulation’s requirements?

Collective standards are set for CO2 emissions from business and commuter traffic via the CO2 reduction of Work-related Personal Mobility. This means that there must also be an annual report. Previously, the proposal included a mandatory standard for individual employers. This standard, at least for the time being, has expired.

The average CO2 emissions from collective business and commuter kilometres must be reduced by 1.5 Megaton by 2030 compared to 1990. To verify this, employers must provide an annual overview of mobility-related CO2 emissions.

An evaluation will be held in 2026, based on measurement data for 2024. An ’emission ceiling’ will be established based on this data. This is one step on the gradual road to achieving the target by 2030. If it turns out that the collective emissions are above that ceiling, every employer will have mandatory standards imposed on them. If the emissions are below the ceiling, additional collective agreements will be made to achieve the reduction target of 1 Megaton by 2030.

In calculating the emissions per kilometre, the employer must include all business and commuter kilometres travelled within the Netherlands. This concerns kilometres travelled by car, train, bus, tram, metro, bicycle or on foot.

4. What must the employer provide?

Employers with more than 100 employees must submit business and commuter mobility reports for the previous calendar year by 30 June. This means that the report for 2024 must be submitted by 30 June 2025.

The employer provides an annual report with the following information about the calendar year preceding that date:

  • The number of employees.
  • Measures that have already been taken.
  • The results and data from calculating CO2 emissions will form the basis for that calculation. The results of the calculation of the CO2 emissions, and the data that form the basis for that calculation. You always fill in the total number of kilometers traveled by all your employees together per calendar year. These are journeys with a start and/or end point in the Netherlands. Air travel does not fall under the reporting obligation. It concerns, where applicable:
Means of transport/fuel Business – lease and/or own fleet Business – Mobility
Business – declarations Commuting mobility
Car, petrol Km/year Km/year Km/year Km/year
Car, diesel Km/year Km/year Km/year Km/year
Cars belonging to the (plug-in) hybrids Km/year Km/year Km/year Km/year
Car, 100% electric Km/year Km/year Km/year Km/year
Car, other fuels Km/year Km/year Km/year Km/year
Motorcycle, petrol Km/year Km/year Km/year Km/year
Motorcycle electric Km/year Km/year Km/year Km/year
Moped/scooter, petrol Km/year Km/year Km/year Km/year
Moped/scooter, electric (incl. speed-pedelec) Km/year Km/year Km/year Km/year
(e-)Bike or walk Km/year Km/year Km/year Km/year
Public transport N/A Km/year Total amount in euros Km/year

5. How do you collect the data?

A central, digital reporting system is made available for annual reporting. This system is managed by the Rijksdienst Voor Ondernemend Nederland (Netherlands Enterprise Agency) ( It is not mandatory to use this reporting system. The employer may also report in a self-chosen format as long as it meets the requirements described above. It will often be necessary to edit your own administration, request data from external parties or send an annual survey to employees. View the step-by-step plan of the RVO here.

Report without hassle?
Want to make it easy for yourself? With ALD Move you can easily register all travel movements. ALD Move then calculates how much CO2 is emitted and exports this data according to the specified requirements.

The annual report has three goals:

  • Collect data about the regulation’s target range (monitoring)
  • Gather collective data to determine in 2025 whether it is necessary to establish mandatory standards for each company.
  • Help the employer based on feedback with suggestions to reduce CO2 emissions.

6. How will it be monitored and enforced?

The environmental services monitor the reports and compliance with the rules. The monitoring and enforcement process is expected to be largely administrative, i.e. without site visits.


The environmental service checks annually whether the employer has submitted the report for the previous calendar year before 30 June. In addition, the reports will be verified to see that they meet quality requirements. This verification process takes place automatically. Random manual checks will also occur.

The goal is to inform the employer whether they have met their obligations within one month of submitting the report. In case of serious doubts about the reliability of the data, the employer can be checked based on their administration.


If the employer doesn’t comply promptly with the required reporting, even after reminders, they may receive a fine. A fine is possible if no report is submitted, but also if the report does not meet the basic requirements. The penalty can also be imposed, for example, if the environmental service doubts whether the data entered is correct.


Calculating CO2 emissions for business and commuter mobility requires employee travel data. It is not the intention for the employer to set up a tracking system for every employee. When checking the annual reports, personal data will never be requested.

How do you reduce CO2 emissions?

So as an employer, you draw up an annual report. But how do you also contribute to achieving the collective goals, as well as your own business objectives? The employer is free to determine how CO2 emissions are reduced. This can be done, for example, by implementing a more hybrid work schedule – and travelling less. It’s also a matter of enticing and encouraging employees to travel cleaner. Broadly speaking, profit can be made from these points.

Less travel

See whether your organisation can travel fewer business kilometres. For example, by better planning the journeys or allowing more appointments to occur virtually.

Whereas a few years ago, working from home was more the exception than the rule, it has now become indispensable. For many organisations, the function of the office is shifting from a workplace to a meeting place.

As an employer, you’ll be looking to balance your employee’s freedom and having enough space in the office for networking, conferring, and working in a focused manner.

Fortunately, there are many advantages to working from home, for both the employee and the organisation. For the employee, for example, the work-life balance improves and it saves travelling time. For employers, the benefits are mainly in terms of cost savings (fewer workstations and travel allowances) and sustainability (fewer traffic jams, less asphalt, less CO2 emissions).

Holiday car

In practice, lease car drivers often choose their cars based on maximum requirements: for example, an estate car so that it can also be used for holidays. But why drive an expensive and less fuel-efficient car all year round when a smaller or electric car meets all your needs for regular commuting and weekend excursions?

That’s why more and more organisations are adding a holiday car to their lease contracts. This allows the employee to exchange the economical lease car for a larger model several times a year. Over the whole year, as an employer, you thus reduce costs and CO2 emissions.

Travel differently

The new flexible way of working also requires a more flexible way of travelling, in line with the day’s schedule and the employee’s wishes. Employees no longer have to go to the office every day with the lease car. One day they can work in peace from home, and the next day they can go to the office by e-bike for a brainstorming session with colleagues. Or they take the train so that they can do some work along the way. Eighty per cent of employees enjoy travelling more as a result of a wider range of mobility options, and flexible mobility also leads to a better work-life balance.

ALD Move gives your employees a wide range of travel options. Choose and travel!


E-bikes have grown enormously in popularity, even for commuting. Almost three quarters of the working population is interested in an e-bike, preferably through the employer. This is not surprising, as it is a healthy, sustainable, and inexpensive means of transport as a supplement to a lease car or as an alternative to the car and public transport. With an e-bike, your employees avoid traffic jams and they can park on the pavement. Employees who are not eligible for a lease car can also be provided with mobility through an e-bike. This form of mobility can certainly be an attractive fringe benefit to attract new talent and tie them to organisations.

Cleaner driving

This can be done, for example, by making shared cars available or by replacing petrol and diesel cars with electric cars. This can be achieved through, among other things, making the lease vehicle fleet more climate-friendly and an adjusted kilometre allowance for cleaner cars.

Keeping track of CO2 emissions, no problem with ALD Move!

ALD Move: the mobility app

If the tracking of CO2 emissions is not automated, this can have a huge impact on the administrative burden within the organization. Make it easy for yourself with ALD Move!

  • ALD Move records all travel movements.
  • ALD Move calculates how much CO2 is emitted.
  • ALD Move exports this data easily.

ALD Move is the perfect app for your mobility policy. What are you aiming for: fast, cheap or sustainable travel? ALD Move helps you achieve strategic business goals, makes managing travel movements easy and allows your employees to travel more efficiently, more healthily and more happily. Read more

How will ALD Move help with work-related mobility reporting? We would be happy to show you how the app works and how it can benefit your organisation.

Arrange to have a proper talk

No organisation is the same, so the best way to track and reduce CO2 emissions will be different for everyone. An optimal mobility policy is tailor-made to meet your needs. We are happy to develop this together with your organisation.

Would you like to know more about what ALD Automotive can do for your company? We map out the needs and wishes of your organisation and employees. We then show you which options are available and how they contribute to your business objectives. For example, what is the impact of certain choices on CO2 emissions, employee satisfaction and the costs for your company?

And if you eventually make the switch to electric mobility, or if you decide to stimulate working from home or cycling, we will of course also help you with a step-by-step plan to put the changes into practice.



No-obligation consultation

You can make an appointment for one with your account manager. Not a customer yet? Please contact our mobility consultants at or call +31 (0)20 658 70 00. We will be happy to help you.

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