If you commute to work at least once a week, you are eligible for a kilometre allowance within the Individual Choices Model. This allowance does not cover all your expenses, but using your gross income will give you a fiscal advantage.
Apply for kilometre allowance
You can apply for offsetting your commuting expenses via Self Service. Make sure you submit your application annually by 30 November.Apply
You can offset your commuting expenses against your holiday allowance, end-of-year bonus or gross income. You should submit your application annually by 30 November.
How much is the allowance?
You are eligible for this allowance if you travel from your home to your work and back within a span of 24 hours at least once a week or 40 days per calendar year. The amount of the allowance depends on the number of kilometres and number of days you travel.
- The allowance is € 0.19 per kilometre.
- This allowance can be used to cover the costs of a maximum of 214 commuting days per year.
- The commuting allowance is based on the number of kilometres between your home and work address.
Calculation of the allowance
Routenet route planner is used to calculate the commuting distance between your home and work address. If you commute five days a week (on an annual basis), the allowance is calculated as follows: 214 (days) x number of km (round trip) x € 0.19 = annual allowance amount. If you commute fewer than five days a week, the allowance will be adjusted pro rata. If your contract begins later in the year or you only commute for part of the year, the allowance will also be adjusted accordingly.
If your commuting distance more than 75 km (single journey) the allowance will be recalculated. Any excess sum that has been received will be rectified.
Please report any structural changes in the number of commuting days or kilometres to your HR department.
If you wish to participate in this regulation, the following conditions apply:
- The allowance only applies to the current calendar year. The allowance can be applied retroactively until 1 January.
- For new employees, the starting date is the date employment commenced, on condition that employment started before 1 November.
- You have to re-apply for this Individual Choices Model allowance every year.
- If you already receive a commuting allowance, this will be deducted from the tax allowance.