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Kilometre allowance

Update 22 September 2020

As we have mainly been working from home since mid-March 2020, the Tax and Customs Administration has decided to limit its allowances for travelling to work. As of 22 September 2020, you will no longer be able to use the kilometre allowance from the Terms of Employment Individual Choices Model. This is with the exception of staff on pay scale six or lower.

The measure will apply up to and including 31 December 2020.

Staff members on pay scale six or below

If you are on pay scale six or below and meet the conditions for the additional kilometre allowance in the Terms of Employment Individual Choices Model, you may still be eligible. Please contact the PSSC Service Point and they will submit an application for you. 

Note:

  • You will not be reimbursed for your full travel expenses, but by using your gross income you will benefit from tax benefits. 
  • You can offset your commuting expenses against your gross income or end-of-year bonus.
  • The allowance only applies to the current calendar year. The allowance can be applied retroactively until 1 January.

Condtions:

  • 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.
  • 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.
  • 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.

Routenet route planner is used to calculate the commuting distance between your home and work address.

Example

  • 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 the PSSC Service Point.

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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