Reporting obligation work-related mobility of persons - WPM
Does your organisation have 100 or more employees? From 1 July 2024 you are obliged to report on the business traffic and commuting of your employees. This is the reporting obligation for work-related mobility of persons (WPM). Please note that the obligation no longer takes effect on 1 January 2024, but on 1 July 2024.
When to submit
You are obliged to report from Monday 1 July 2024, if your organisation has 100 or more employees. Make sure to have your administration ready from 1 July 2024 in order to submit the necessary data in 2025. You must submit the requested data for 2024 no later than Monday, June 30, 2025. In 2025, you can choose to report on only the 2nd half of 2024, or all of 2024.
Voluntary reporting
Until 1 Juli 2024, the obligation to report does not yet apply. However, you may already voluntarily submit data. This way you can determine the CO2 emissions of your organisation's work-related mobility of persons.
Submit from when?
- Tuesday 16 May 2023Voluntarily reporting is possible from 16 May 2023. This way, you will discover what the CO2 emissions are from your organisation's work-related passenger mobility.
- Monday 1 July 2024Does your organisation have 100 or more employees? If so, you will be required to report from this point onwards. Make sure you have your records in order to send in the data by 2025. In 2025, you can report on only the 2nd half of 2024, or on all of 2024
- Monday 30 June 2025As an organisation with 100 or more employees, submit the data for the 2nd half of 2024, or all of 2024 by this date.Deadline
Submit your data
Submit your data for the WPM reporting obligation by completing and submitting the online form. The form is in Dutch.
You will need to log in using eHerkenning (eRecognition). For your application, you need at least Level 2+ with Netherlands Enterprise Agency services authorisation at Level eH2+.
Monitoring and enforcement
An environment agency is responsible for monitoring the reporting obligation. When the reporting obligation comes into effect, an environment agency checks whether your organisation sends the report. The environment agency also checks the quality of your data. The environment agency cannot view data that you submit voluntarily.
Why report?
The Netherlands has agreed to reduce CO2 emissions. The CO2 emissions from business traffic and commuting by employees are also part of this. The Ministry of Infrastructure and Water Management (IenW) therefore wants to know how much CO2 is emitted by business travel and employees' commuting. It is currently estimated that business traffic and commuting together account for more than 50% of the kilometres driven in the Netherlands. The competent authority or environment agency will retrieve your report from eLoket. They use the information to verify whether you have met the Energy Saving Obligation and the Energy Saving Notification Obligation.
In some cases, reports raise questions or environment agencies may want to conduct an inspection. If you do not report on time, the environment agency may take enforcement measures. This can have financial consequences in the form of a non-compliance penalty.
Your role as an employer
As an employer, you have a major role in making work-related mobility of persons more sustainable. For example, if possible, by having your employees work from home. Or by having them come to work by public transport, bicycle or electric car. The report, which you receive after you submit data, states who can provide tailor-made advice for further sustainability.
- Ministry of Infrastructure and Water Management
- Central Government Real Estate Agency
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