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Kilometre allowance

Because the Tax and Customs Administration has limited the tax options for travel allowance, it is not permitted to apply for (additional) kilometre allowance in the period 22 September - 31 December 2020. From 1 February 2021, you may again request a kilometre allowance for actual travel days.

What exactly is the (supplementary) kilometre allowance via the Terms of Employment Individual Choices Model?

If you apply for the kilometre allowance via the Terms of Employment Individual Choices Model, you will not be reimbursed for your full travel expenses, but by using your gross income, holiday allowance or end-of-year bonus you will benefit from tax benefits. 

From 1 February 2021 you can again apply for kilometre allowance. This will then be calculated retroactively from 1 January 2021.

What conditions do you have to meet to be able to apply for a kilometer allowance?

  • You can submit your application until November 30 at the latest.
  • For new employees, the starting date is the date employment commenced, on condition that employment started before 1 November. Are you entering employment on or after 1 November? Then from 1 February next year you can participate in the Optional Model Employment Conditions.
  • 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.

How much compensation you will receive depends on the number of kilometers and your actual travel days.

  • 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 allowance is based on the number of kilometres between your home and work address and your actual travel days.
  • If you already receive a commuting allowance, this will be deducted from the tax allowance.

The system uses Routenet route planner to calculate the commuting distance between your home and work address.

Calculation example
Are you traveling 50 days in 2021? In that case, the compensation for 2021 is:
50 (days) x number of km (round trip) x € 0.19.

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 kilometres you travel to the PSSC Service Point.

If you live within a radius of 10 km of your place of work and you want to make use of the kilometre allowance from the  Terms of Employment Individual Choices Model:

  • At the end of each month submit your actual days of travel via Self Service > ‘Travel and Expenses’. As you are not entitled to a commuting allowance, the Self Service ‘Travel and Expenses’ calculation will amount to €0. The system also uses your data to calculate the kilometre allowance via the Terms of Employment Individual Choices Model.
  • From 1 February 2021 you can request the kilometre allowance via the Terms of Employment Individual Choices Model using the ‘Individual Choices Model’ form in Self Service. You only need to submit this request once a year.

If you live more than 10 km from your place of work:

  • At the end of each month claim your actual days of travel via Self Service > ‘Travel and Expenses’.
  • From 1 February 2021, you can request the kilometre allowance via the Terms of Employment Individual Choices Model using the ‘Individual Choices Model’ form in Self Service.

Additional allowance

If you travel to work with public transport, you may, under certain circumstances, be able to deduct a fixed sum for travel expenses from your income in your tax return. Read more about this on the Tax and Customs Administration website (in Dutch).

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