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Definition

Netherlands work-related mobility reporting (WPM)

Netherlands work-related mobility reporting (WPM) requires covered Dutch employers to submit annual employee commuting and business-travel kilometres to RVO, split by travel purpose, transport mode, and vehicle fuel or energy source.

What is Netherlands work-related mobility reporting (WPM)?

WPM is an annual Dutch report under division 18.1 of the Besluit activiteiten leefomgeving (Bal). An organisation registered in the Dutch Commercial Register is currently covered if it had at least 100 employees meeting the WPM definition on 1 January of the reporting year and gives employees a travel reimbursement, vehicle, public-transport pass, or another mobility benefit. RVO's WPM page gives the current threshold, deadline, and proposal status.

Why does WPM matter to you?

The environment service, or omgevingsdienst, responsible for your head office checks whether you submitted and whether the figures are credible. Mismatched payroll, lease, expense, and survey categories can omit kilometres or assign the wrong transport mode or fuel.

How does WPM work?

Collect annual kilometres, separate commuting from business travel, then group each total by transport mode and, for motor vehicles, fuel or energy source. Submit the figures through Mijn RVO by 30 June after the reporting year. RVO applies the prescribed factors and returns the calculated CO2 emissions.

What mistakes should you avoid?

  • Counting all people with building access instead of applying the WPM employee definition.
  • Combining commuting and business-travel kilometres.
  • Reporting individual trips or employee names instead of annual grouped totals.

Who counts as an employee for WPM?

Count a person whose employment contract or public appointment guarantees at least 20 paid hours per month. Do not count freelancers, agency workers, or seconded staff hired into your organisation. If your organisation is the employment agency, do not count workers whose contract has an agency clause.

Has the WPM threshold increased to 250 employees?

Not yet. RVO still states 100 employees as the current threshold. The government proposes exempting organisations below 250 for 2026 and later, but RVO tells employers with 100 to 249 employees to keep collecting 2026 data until the change is final.

Is WPM the same as a GHG inventory?

No. WPM collects prescribed travel kilometres and lets RVO calculate CO2. A GHG inventory applies its own organisational boundary and accounting method to business travel, employee commuting, and other emission sources.

Example

Because WPM is jurisdiction-bound, this example uses the Dutch operating company of a retail chain headquartered in India.

Suppose the Dutch company had 268 qualifying employees on 1 January 2026. It exceeds the current 100-employee threshold by 168 employees and the proposed 250-employee threshold by 18, so the proposal would not change its position.

For 2026 it records 360,000 commuting kilometres by petrol car, 140,000 commuting kilometres by public transport, 25,000 business kilometres by petrol car, and 15,000 business kilometres by battery-electric car. The four grouped lines total 540,000 kilometres: 500,000 commuting plus 40,000 business travel. The company submits the grouped 2026 data by 30 June 2027; RVO, not the company, calculates the WPM CO2 result.

Where it comes up

Related terms

Sources

Last verified 2026-08-20

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Netherlands work-related mobility reporting (WPM) Definition | Keslio