WPM Resource center

To determine whether your organization has 100 or more employees, you need to know who all of them are employees. The meaning of "employee" is "one who, on January 1 of the year you report on, is required by contract of employment or public appointment to perform at least 20 hours of paid work per month for a corporation or legal entity. This means: someone is an employee if they are employed by you on January 1 with a contract that guarantees 20 or more hours of paid work per month.
If someone is employed after Jan. 1, this employee does not count in determining whether you
fall under the reporting requirement for that year. You do include this employee in the
reporting. If your organization is subject to the reporting requirement, you must report
on all of your employees' traveled kilometers, including the
kilometers of employees hired after January 1. Thus, you do not need to report employees
from January 1 as a separate group

Not counted as employees:

• Detached and temporary workers: On the reference date (January 1 of the reporting year) hired workers are not employees of your organization. As a hirer, you do not have to report on them.
• Employees on zero-hours or part-time contracts under 20 hours per month: These are not considered employees for reporting purposes.
• Volunteers: They do not perform paid work and thus are not counted.
• Political representatives: aldermen, city council members and other political representatives do not count.
• Shareholders and partners: They are not employees unless they are on the payroll.

Counted as employees, though:

• Seasonal workers: They count if they had a labor contract for at least 20 hours of paid work per month on January 1 of the reporting year.
• Employees living abroad: Employees living abroad but working in your Dutch establishment are subject to the reporting requirement.

Exceptions:

• Agency clause and payroll: Employees of temporary employment agencies with an agency clause and employees working through a payroll arrangement are exempt. The organization that entered into the employment contract is responsible for reporting.

These guidelines will help you determine who to include for reporting requirements Work-Related Passenger Mobility. For further clarification or specific questions, please contact our help desk.

Yes, OV trips should also be included in the reporting. These can apply to any item. See the handbook for more information.

For reporting purposes, you provide the means of transportation by which the majority of the trip was made. You do not have to declare this separately for reporting purposes. See also the guide for this.

These means of transport fall under the reporting item 'lease and/or own fleet'. Mileage must be recorded for these means of transport. Note: unless it is a gray license plate, these are excluded. See also the guideline for this.

The lease vehicle may not be linked for the entire year.

If the employer pays for the subscription, then it falls under mobility services. If the employee pays for the subscription himself, then it is through expense claims.

No, the guidance indicates that you make a choice for all employees. See the handbook formore information.

This is the posting date of the statement.

Travel to an external location is not considered commuting (for example, a consultant traveling to a client). The handbook views commuting as travel from home to the office or an address of yours as an employer. 

You need enough responses to be representative. The guide addresses this under the heading "How many people do I send the survey to?". 

No, you send out the survey to all employees who have a contract of 20 hours or more on Jan. 1, 2024. 

You put out the survey once a year. So you deliberately choose a specific time for this.