Everything you need to know about the Dutch work-related mobility reporting obligation (WPM)

Since 1 July 2024, organisations with 100 or more employees must report the CO₂ emissions of their employees. This covers all work-related kilometres: business trips and commuting, regardless of whether they are made with a company or private vehicle. For every trip, the trip type, number of kilometres, mode of transport and fuel type (where applicable) must be recorded. Organisations with fewer than 100 employees may report voluntarily.

Employers submit the data annually, by 30 June following the reporting year at the latest. The obligation applies to employees working more than 20 hours per week, excluding external staff such as contractors, secondees and volunteers. 1 January of each following year serves as the reference date for the employee count.

100+

employees: reporting is mandatory from this size

8,000+

Dutch companies fall under the obligation

60%

of the workforce is employed by a reporting company

The ultimate goal is clear: 1 megatonne of CO₂ savings by 2030. If companies are collectively on track, reporting remains the only requirement. If not, the government can introduce a mandatory emissions standard, and employers will be expected to travel smarter and more sustainably.

This reporting obligation should not be underestimated: the registration process is time-consuming and demands accuracy. The obligation adds an administrative burden for organisations, which must track mobility data alongside their daily operations.

One aspect that must not be overlooked is employee privacy. Employers only report aggregate figures for the entire organisation, not per individual. It is a delicate balance between collecting information and respecting individual privacy.

There are three ways to register trips for the report. Watch out for possible gaps and overlap between sources.

1. Through a survey

The first option is obtaining the information through a survey. Our advice is to send email invitations to specific employees. Not all employees will complete the survey; what matters is receiving sufficiently representative responses. Calculate the required response with a sample size calculator, using a 95% confidence level and a 2% margin of error.

2. Through a registration system

The second option is a registration system, for example a mobility card platform already in use, or the expense claims for business trips. Note: platform data may only be used if it properly represents the organisation; if only a limited group uses the platform, it may not. Expense claim data is usable as long as it can be aggregated to an annual total. Check claim forms for missing information on vehicle type and fuel, and for a clear distinction between commuting and business trips; if absent, adjust the form.

3. Through a mobile application

The third option is tracking trips with a mobile application, which centralises all trips in one place and simplifies insight and oversight. It also enables more targeted steering on CO₂ reduction, because you see per trip or per day how many kilometres are driven. An app need not be expensive; the offering ranges from apps that only register start and end points to apps that track the trip precisely and attach a realistic CO₂ emission to it.

First, CO₂ reduction matters for the CO₂ performance ladder: lower emissions improve your chances in government tenders where the ladder is applied. In addition, accurately tracking CO₂ emissions creates opportunities to automate, optimise and simplify processes such as expense claims, translating into time and cost savings.

Finally, the CO₂ report gives concrete insight into the actual emissions of your business mobility: an excellent starting point to reduce emissions gradually and demonstrably in the coming years.

Molthoff Fleetmanagement is an independent consultancy for mobility, fleet management and car leasing. Around CO₂ registration and reporting, we help with:

The most up-to-date regulations can be found at the Netherlands Enterprise Agency (RVO). With our Mobility Scan we map the travel patterns of all your employees, including scenario simulations for costs and CO₂.