The moment when the WPM reporting obligation comes into effect is rapidly approaching. From July 1, 2024, you are obliged to collect information about the mobility of your employees. In earlier blogs, we discussed what the WPM reporting entails and when someone is considered an employee according to the report. In this blog, we will go deeper into further points of attention for the WPM reporting.
CO2 emissions.
You do not have to keep track of the CO2 emissions yourself. After the data has been submitted, you will receive a feedback report. This contains an overview of the CO2 emissions of the WPM over the past year or half year. The CO2 emissions are calculated within the platform by multiplying the annual kilometers per type by an emission factor. These emission factors are recalibrated annually based on the latest climate calculations. So the emission factor for gasoline cars will decrease as these cars become more sustainable.
Annual kilometers.
The data you must submit relates to the annual kilometers. This refers to the total number of kilometers that all employees have collectively traveled for commuting or business purposes in a year. It is important to know that you do not need to fill in everything per employee, but per mode of transport and fuel type.
Teleworking.
When employees work from home, they do not travel any kilometers. The kilometers not traveled directly reduce your CO2 emissions and lead to a lower total emissions for your employees. This is an effective way to reduce CO2 emissions from mobility.
Although the effect of teleworking is automatically taken into account in the reporting obligation and does not require any additional administration, it is still advisable to register it separately. This provides valuable insight into the possibilities for your organization with regard to teleworking and helps in developing strategies to make mobility (further) more sustainable.
Business and commuting mobility.
The distinction between business mobility and commuting mobility is crucial for taking effective measures to make mobility more sustainable. Business mobility concerns all trips that employees make for their work, with the exception of commuting mobility. Commuting mobility includes the travel of employees between their place of residence or abode and their fixed workplace or place of work, which is usually stated in the employment contract.
What is considered commuting mobility:
- Travel from the place of residence or abode to different locations of the organization, even if this is incidental, for example to pick up materials. Traveling between the locations falls under business mobility.
- Travel that employees of temporary employment or secondment agencies make to different locations of their clients, provided they fall under the reporting obligation. Consult our blog on employees for the WPM to see if they fall under this obligation.
- When an employee goes daily to a fixed point for work distribution or to pick up materials, only the trip from the place of residence or abode to that fixed point is considered commuting mobility. The other trips fall under business mobility.
It can sometimes be difficult to distinguish between these forms of mobility. The WPM therefore follows the fiscal rules as much as possible, as included in the Wage Tax Manual (paragraph 23).
At Cooperate Green, we are happy to help you seamlessly integrate the reporting process with existing administrative processes. If necessary, we offer practical tips to adapt the administration or implement alternative data collection methods.