Commuting allowance and working-from-home allowance

Commuting allowance

• Calculation of reimbursement per journey

  The calculation of the reimbursement of travel expenses, which is used in the Commuting Allowance scheme, is based on the official Tax and Customs Administration calculation. This itself is based on the distance between an employee’s home and the standard work site x 2 (there and back) x 214 (working days) x reimbursement per kilometre = annual amount. The annual amount was divided by 12, and that was the monthly reimbursement paid to you for travel expenses. 

  Example: 

  Distance from home to normal place of work is 18 kilometres, the employee works 4 days per week on average, and travels by electric bicycle (so the reimbursement is € 0.12 per kilometre). 

  Calculation: (18 kilometres x 2 x 214 days x € 0.12) / 12 x 4 / 5 = € 61,63. 

  A calculator is available that allows you to make a pro forma calculation.
  You can download the calculator via WeTransfer. Please note: in some cases you may receive a message about a security risk. Although the file is absolutely safe, Microsoft sometimes will block the macros in the calculator. Click the 'More information' button in the security message at the top of your screen to unblock it.

• Travel distance and determining the number of kilometres

  How are travel distances calculated?
  The allowance is paid for the distance between the employee’s home and normal place of work, as shown on Google Maps and up to a maximum of 75 kilometres (single journey), and doubled for the return journey. The fastest route by car is used for calculating the distance.
  
  Why is there a maximum of 75 kilometres?
  This is the fiscal maximum set by the Tax and Customs Administration.
  
  Does the maximum 75-kilometre distance refer to both journeys, outward and return?
  No, the allowance is based on the outward journey and is then doubled, so the overall maximum is 150 kilometres. The fastest route by car shown on Google Maps is used for calculating the distance between the employee’s home and normal place of work.
  
  I work part-time. Am I also eligible for the allowance?
  Yes. It does not matter how many hours you work at VU Amsterdam; even if you just come for a meeting, for example, you may count that as a working day.

• Illness, leave and business travel

  What should I do in case of illness, leave or official travel?

  You do not need to do anything in case of illness, leave or official travel. The manner in which the commuting allowance is calculated, as set out in the Commuting Allowance and working-from-home scheme (pdf), means that the commuting allowance continues to be paid during illness and leave for up to six weeks. Please note that in the event of absence for more than six weeks, due to official travel, leave or illness, the allowance will be stopped.

• Standard work site

  What is meant by the standard work site?
  There are three standard work sites:

  • VU campus (for VU Amsterdam and ACTA employees)
  • Amsterdam Science Park (only for VU Amsterdam employees)
  • AMC Meibergdreef (only for ACTA employees)

  On entering employment, the manager chooses which of these three standard work sites applies. This work site is then registered with the employee's position.

  If the employee subsequently changes the standard work site, the manager will make the change to the position of the employee in question.

  For example, a VU Amsterdam employee works on the VU campus by default, but the work is systematically transferred to the Science Park. The Science Park will then become the new standard work site.
  
  My standard work site is not on the VU campus. What standard work site is used for the calculation?
  If, in comparison with the four standard work sites, a non-standard work site applies with the manager’s consent, temporarily or otherwise, this is not changed with the position, but the employee enters this non-standard work site using the self-service option View and change my personal details. The address is entered under Addresses > Add Addresses > Positioned address. The manager then indicates approval in the workflow.

  For example, a VU Amsterdam employee works at the Science Park by default and does research at TU Delft for six months. The address of TU Delft will then temporarily become the non-standard work site.

  The reimbursement of commuting expenses will be based on the standard or non-standard work site and the employee's home address.
  
  I have many different places of work sites. What do I do?
  In this case, your standard work site is your most frequent place of work.

  I have additional travel expenses because I travel a lot between various locations. How can I get these extra travel expenses reimbursed? 
  In that case, you can use the NS Business Card for travelling between the various locations. Alternatively, you can use the self-service option Expense claim, request for advance payment and view status to claim for any additional kilometres you have travelled.

• Cars and parking

  The www.parkerenbijvu.nl website (in Dutch only) has all the information you need in relation to parking and the parking policies operating in the Zuidas Knowledge District.

• Relocating to a different home address

  I have recently moved house. What should I do?
  If you have moved house, then you should enter your new address at the appropriate time using the self-service option View or change my personal details. Your travel expenses allowance will then be calculated using the distance between your new home address and the VU campus.

• Tax return

  If you fill in a tax return, you may have to answer questions about travel between your home address and place of work. What information should you give? These FAQs should help.
  
  I travel to work by public transport and my tax return includes the following question: ‘Was deze vergoeding alleen voor het openbaar vervoer?’ (Was this allowance for public transport only?) What should I answer?
  As well as your commuting allowance, do you also receive a reimbursement for each kilometre of business travel? Then answer ‘no’ to the question. This is because the amount already entered for the commuting travel is too high.
  
  Why is the commuting allowance amount different to the amount pre-entered in the commuting allowance field?
  VU Amsterdam must inform the Tax and Customs Administration of all travel expense allowances it pays to its employees. If you have claimed for business travel expenses, on a per-kilometre basis, the amount will be higher.
  
  May I adjust the allowance amount I have received?
  Yes. In this case, enter the commuting allowance you have received under the question, ‘Deel van deze vergoeding dat voor het openbaar vervoer was’ (proportion of this allowance that was for public transport).
  
  What commuting allowance amount should I enter on my tax return?
  Give the commuting allowance amount paid by VU Amsterdam. Have you used the tax exchange? In that case, give the total commuting allowance amount received, including the allowance from the tax exchange.
  
  My payslips show different allowances. Which one do I use for stating my commuting allowance?
  You can recognise them on your payslip from the following descriptions. “Verg. reisk. Woon-werk” (= standard allowance), “Verg. reisk. uitruil wn-w” (= tax exchange allowance) and/or “Verg. reiskosten afspraak” (= separately agreed commuting allowance).

• More information

  The information on this page is a practical explanation of the regulation Commuting allowance and working-from-home allowance (pdf).

Working from home allowance

• Hybrid working

  In the context of hybrid working, you make agreements about the number of days that you work from home. You do this in consultation with your manager and your team. For a tax-free provision of these allowances the permission of the manager is required. This permission is being recorded in the commuting statement.

• Frequently asked questions

  It is important to agree clear arrangements with your manager and co-workers in advance if you are working from home. You are entitled to a working from home allowance on the working days that you are not working at VU Amsterdam.

  What is the amount of the working from home allowance and how is it calculated?
  The working from home allowance amounts to €2 and, like the commuting allowance, is calculated on the basis of it being a fixed allowance. This is made possible by adhering to the official Tax and Customs Administration calculation, which assumes a maximum of 214 working days per year. This means that if you are employed the entire calendar year and you work five days a week, you receive an allowance over a maximum of 214 days on an annual basis. That can be a combination in the form of a commuting allowance and a working from home allowance, or a working from home allowance on its own or a commuting allowance on its own.

  The maximum monthly working from home allowance in the case of five days working from home per week is 214 working days per year x €2 working from home allowance / 12 months = € 35.67. If you work fewer than five days a week, the allowance will be calculated proportionally.

  The system of 214 working days therefore assumes an average commuting and working from home pattern throughout a year. This means that holidays, leave, public holidays, etc. have already been factored in. The advantage of this system is that you only need to enter your travel pattern once and there is no need to update it if you take holidays or other leave, for example. Action is only required in case of a structural change in your commuting and/or working pattern.

  What should I do in case of illness, leave or official travel?
  You do not need to do anything in case of illness, leave or official travel. The manner in which the working from home allowance is calculated (see above) means that the commuting allowance continues to be paid during illness and leave or when undertaking official travel. Please note that the allowance will be stopped in case of absence due to official travel, leave or illness lasting more than six weeks.

  When will the working from home allowance be paid?
  In the current month. So, the working from home allowance for September, for example, will be paid with the salary for September.

  I work half a day from home and half a day at VU Amsterdam; does this mean I get half a day working from home allowance?
  No, the working from home allowance is only paid on the days you do not travel to VU Amsterdam. You will receive a commuting allowance for the days that you travel to VU Amsterdam. There is no entitlement to a working from home allowance for these days, therefore.

  What should I do if my work schedule changes?
  If your work schedule changes resulting in a structural change in your expected commuting and/or work pattern, you should update your schedule and working days in the service portal accordingly. The same goes for your commuting statement. The working from home allowance is then automatically calculated anew.  

  I do not receive a working from home allowance. Why is that?
  The Collective Labour Agreement sets out that student teaching assistants, on-call workers and trainees are excluded from the working from home allowance. If you fall in one of these groups, that is the reason you do not receive a working from home allowance.

  Does the number of commuting days affect my working from home allowance?
  Yes, the number of commuting days per week affects the amount of working from home allowance. The working from home allowance is calculated by deducting the commuting days entered in the commuting statement from your working days, as registered in the service portal.

  Does the number of days I spend commuting and/or working from home affect the internet allowance?
  No, the internet allowance is separate from commuting days and work-from-home days; as a result, neither have any effect on its amount. The internet allowance is also paid to you if you travel to VU Amsterdam every working day, provided that you are entitled to the allowance under the Collective Labour Agreement.

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