Work-related personnel mobility

Local contact

EY Netherlands

19 Apr 2024
Subject Tax updates
Categories Tax

We previously informed you about the reporting requirement concerning work-related personnel mobility. As you are probably already aware, from 1 July 2024 a reporting requirement for work-related personnel mobility (WPM) will apply if your organisation has a workforce of 100 or more people. From that date you will have to keep a record of how your employees travel: both business travel and commuting. Although the actual report on the second half of 2024 only has to be submitted by 30 June 2025 at the latest, now is the moment to take action.

  • Are you familiar with the reporting requirement?
  • Do you have an overview of how your employees travel?  
  • Have you set up your processes such that the report on 2024 can be relatively easily submitted in 2025?
  • Have you thought about how you will collect the information?
  • Would a survey be a suitable solution?
  • Have you already spoken to your lease company or other mobility services?

With less than three months to go before this reporting requirement comes into effect, it would be advisable to set up an action plan. If you have any questions or would like to exchange ideas with one of our specialists, you are most welcome to contact us.