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Commuting statement

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Last updated on 22 March 2024
To apply for a commuting allowance and/or working-from-home allowance, you need to fill in a commuting statement. This records the fiscally required formal agreement between you and VU Amsterdam regarding the number of travel and working-from-home days.

In the commuting statement you enter the number of days on which you travel to the university in average. This pattern will remain unchanged until you amend it. The working-from-home allowance will be calculated according to the number of travel days and your work schedule. You don't need to adjust the commuting statement monthly, you only do so if your regular travel pattern for the next 5 weeks is different.

If you do not complete the commuting statement, no payment of commuting allowance and/or working-from-home allowance will be made.

You can find the commuting statement in the Service Portal by using the blue 'Take action now' button on this page.

A practical explanation of the regulation Commuting allowance and working-from-home allowance (pdf) can be found on the page Commuting allowance and working-from-home allowance.

Terms and conditions:

  • If you are a new employee completing the commuting statement for the first time, it should always start on the first of the month. In case your employment starts on a day other than the first of the month, the start date of your employment will be the effective date. The commuting statement can be completed up to a maximum of two calendar months back.
  • The commuting statement can be changed if necessary. The effective date is always the first of the month. An amendment can be submitted up to a maximum of two calendar months back. This does not apply to the months of January and February due to the fiscal closing of the previous calendar year. Thus, after the close of the calendar year, you cannot submit changes or applications from the previous calendar year.
  • The allowance will be paid out in the same calendar month.

Explanation self-service option commuting statement

  • Change date

    I cannot choose the desired effective date. 

    The effective date should always be the first of the month. In case your employment starts on a different day than the first of the month, the start date of your employment will be the effective date.

    Why can I only choose the first of the month? 

    The commuting statement is technically kept as simple as possible for the employee, therefore only the first of the month can be chosen as the effective date.

    Can I retroactively adjust my commuting statement? 

    You can change the start date for tax reasons up to a maximum of two months retroactively.

    My travel pattern changes during the month, how do I process this? 

    If during the current calendar month your travel pattern changes structurally, you can change your commuting statement as of the first of that calendar month or you change it as of the first of the next calendar month. If your pattern changes from, say, the 20th of the month, adjust your commuting statement as of the first of the following month.

  • Travel days - average number of working days per week commuting to workplace

    What should I fill in if I have a different travel pattern every other week?

    We have included two examples below which we hope will help you. These examples also show that you do not need to take account of any public holidays and/or short-term periods of leave (i.e. less than six weeks) and/or a year with 53 weeks.

    We are working on the basis of trust and expect you to enter your working days accurately and corresponding to the actual situation.

    Varying commuting days per week (same pattern every two weeks):
    suppose that you commute on two days in odd weeks and three days in even weeks. The calculation is as follows:

    • divide the 52 number of weeks per year by 2 (same pattern every two weeks) = 26 weeks
    • take 26 odd weeks at 2 commuting days a week = 52 commuting days
    • take 26 even weeks at commuting days a week = 78 commuting days
    • that makes 52+78 = 130 commuting days a year
    • divide 130 commuting days by 52 = 2.5 commuting days per week 
    • which you can then round up to 3

    Varying commuting days per week (same pattern every four weeks):
    suppose you have two commuting days in week one, no commuting days in week two, four commuting days in week three and five commuting days in week four. The calculation is as follows:

    • divide the number of weeks per year by 4 (same pattern every four weeks) = 13 weeks
    • take week 1: 13 weeks at 2 commuting days a week = 26 commuting days
    • take week 2: 13 weeks at 0 commuting days a week = 0 commuting days
    • take week 3: 13 weeks at 4 commuting days a week = 52 commuting days
    • take week 4: 13 weeks at 5 commuting days a week = 65 commuting days 
    • that makes 26+0+52+65 = 143 commuting days a year
    • divide 143 commuting by 52 = 2.75 commuting days per week
    • which you can then round up to 3

    What should I do if I commute more or less frequently than I have entered in the commuting statement?

    If your commuting days differ occasionally from what you entered in the commuting statement then there is no need to do anything. The same also applies in case of illness or leave.

    If your travel pattern changes structurally compared to your completed commuting statement, you should complete a new commuting statement. It is also possible to change your commuting statement up to two months retroactively.

    Please note that it is not possible to amend your commuting statement once the calendar year has been administratively closed, which generally happens on 10 December.

    What should I do if my work schedule changes?

    If your work schedule changes, causing your travel pattern also to change, you should also update your commuting statement. 

    Why can't I choose a different travel pattern each week? 

    The commuting statement is technically kept as simple as possible for the employee, which is why only the first of the month can be chosen as starting date. Out of preventing administrative burdens for the employee, VU Amsterdam has decided not to carry out a per-day registration of commuting and working-from-home days.

    How should I deal with business travel and regular commuting days to work? 

    If you make an occasional business travel on the day you normally commute to the workplace, you do not have to do anything. You may claim business travel expenses separately through the expense claims process. If you regularly (more than 50%) make a business travel on your regular commuting day, you need to reduce the number of travel days to the workplace via the commuting statement.

    I temporarily work less and also commute less to the workplace, do I need to adjust the commuting statement? 

    This situation may arise in case of illness, maternity leave or another form of long-term leave. If you do not reach your number of commuting days for more than five weeks, you should adjust the number of travel days in the commuting statement.

    I have started working more, do I need to adjust the commuting statement? 

    It depends. You do not need to adjust your commuting statement if the total number of travel days does not change. However, if you start making more travel days to work, you have to adjust your commuting statement accordingly. You can choose whether to amend your commuting statement as of the first of the month prior to your change in working hours or as of the first of the following month. 

    I started working less, do I have to adjust the commuting statement? 

    It depends. You do not need to adjust the commuting statement if the total number of travel days does not change. However, if you also start making fewer travel days to your workplace, you have to adjust your commuting statement accordingly. You can choose whether to adjust your commuting statement as of the first of the month prior to your change in working hours or as of the first of the following month.

  • Mode of transport

    What are the transport options and what are their specifics? Below, all options are elaborated in order of the choice list in the commuting statement:

    1.  bike/e-bike/walking:
      this category includes wheelchair, bicycle and other similar vehicle not bearing a moped registration plate
    2. public transport:
      all forms of public transport, such as bus, tram, metro and train
    3. car, fuel gasoline:
      under this category, car means all motor vehicles fitted with a car registration plate and running entirely on gasoline
    4. car, fuel diesel:
      in this category, car means all motor vehicles fitted with a car registration plate and running on full (eco)diesel fuel.
    5. car, fuel (plug in) hybride:
      under this category, car means all motor vehicles fitted with a car registration plate, which have a hybrid engine and can also run on gasoline or (eco)diesel
    6. car, fuel other:
      under this category, car means all motor vehicles fitted with a car number plate and running on a fuel not mentioned under 3 to 5. Examples of fuels falling within this category are LPG, natural gas, hydrogen, etc.
    7. car, 100% electric:
      under this category, car refers to all motor vehicles fitted with a car registration plate and equipped exclusively with an electric motor
    8. car, carpool with colleague:
      this refers to the employee listed on ParcFacility's carpool agreement as a carpool partner. The main contract holder from whom the cost of the parking permit is deducted from the salary must always choose from modes 3 to 7.
    9. motorcycle, fuel gasoline:
      under this category, motorbike refers to all motor vehicles fitted with a motorbike registration plate and running entirely on gasoline
    10. motorcycle, 100% electric:
      under this category, motorbike means all motor vehicles bearing a motorbike registration plate and equipped with an electric motor
    11. scooter/moped, fuel gasoline:
      under this category, scooter/moped means all motor vehicles with a moped registration plate and which are equipped with a fuel engine, such as a moped, moped and scooter-mobile
    12. scooter/moped, 100% electric:
      under this category, scooter/moped means all motor vehicles with a moped registration plate and fitted with an electric motor, such as a moped, micro-mobile, speed pedelec, electric scooter or wheelchair

    I use several means of transport to travel to my workplace, which should I choose? 

    The commuting statement is technically kept as simple as possible for the employee, which is why you can only choose from one means of transport. The rule of thumb here is to choose the means of transport you use for at least 75% of the journey. 

    Here are some practical examples:

    1. You travel 5 kilometres by bike to the station, then travel 24 kilometres by train and walk 1 kilometre to work. Your total commuting distance is then 30 kilometres. Then you choose the public transport option.
    2. You travel 8 kilometres by e-bike to the station, then travel 18 kilometres by train and walk 1 kilometre to your workplace. Your total commuting distance is then 27 kilometres. The 75% requirement does not apply now. You choose the public transport option in that case, as that has the longest distance.
    3. You travel 18 kilometres by car to the station, then travel 50 kilometres by train and walk 1 kilometre to your workplace. Your total commuting distance is then 69 kilometres. The 75% requirement just does not apply. You choose the public transport option in that case, because that has the longest distance.

    I regularly change my means of transport each month, what is the best way to report as my means of transport? 

    The commuting statement is technically kept as simple as possible for the employee. Usually, people commute to the workplace using the same means of transport. Therefore, you can only choose from one means of transport. If you regularly change means of transport, the rule of thumb is to choose the means of transport with which you make the most trips. 

    Here are some practical examples:

    1. You travel to your workplace for 3 days, 1 day by car and 2 days by public transport. In that case, you choose the public transport option. So you choose the option most used.
    2. You travel 4 days to your workplace, 2 days by car and 2 days by public transport. In that case, you choose the public transport option. So you choose the option with the lowest CO2 emissions.
    3. You travel 2 days to your workplace, 1 day by car, 100% electric and 1 day by motorbike, fuel petrol. In this case, you choose the option car, 100% electric. So you choose the option with the lowest CO2 emissions.

    In the summer months I cycle to my workplace, in the other months I use public transport. How do I fill in the commuting statement? 

    You can change the commuting statement per month. So if you commute by bike from May and commute by public transport from October, you can choose the bicycle option on the commuting statement from 1 May and the public transport option from 1 October.

    I commute by car together with another VU colleague to my workplace, how do you register this in the commuting statement? 

    If you commute to your workplace together with your colleague, you are carpooling. You can use the VU carpool scheme as driver and co-traveller. If you are registered at VU Amsterdam as a carpool combination, there is a contractor where the cost of the parking permit is deducted from the salary and the carpool partner. Registration is then as follows:

    • the carpool contractor chooses the car option (and selects the fuel category)
    • the carpool partner chooses the option car, carpool

    I commute to work (partly) by car together with my neighbour, is that also carpooling? 

    In this case, VU Amsterdam does not regard travelling together as carpooling. In that case, you cannot register at VU Amsterdam as a carpooling combination. You have to choose the car option (and choose the fuel category), regardless of whether you are the driver or the passenger. The public transport option does not apply in this specific situation.

  • Tax exchange

    Via the Individual choices model, the employee can opt for an (additional) tax-free allowance for funding travel expenses through the exchange of gross salary. The tax scope of a gross salary is possible up to the maximum of 24 cents per kilometre (for 2024, 23 cents has been exempted from tax and the remaining 1 cent is covered by the optional sections of the VU Amsterdam work-related expenses scheme). 

    For the tax exchange, only salary can be used as a source. This reduction in salary is reflected only in the base for calculating the social insurance scheme premiums and does not affect:

    • salary-related allowances
    • holiday allowance
    • year-end bonus
    • pension accrual

    What exactly does tax exchange of travel expenses mean?
    Employees may request, using the Individual choices model, an additional tax-free allowance for their travel expenses between their home and place of work. This additional allowance is offset by a reduction in part of the employee’s gross salary.

    As a result, the amount used for calculating income and other taxes is lower. And because this amount is lower, the amount of tax paid is lower every month. Your tax benefit is therefore the difference between what you would ‘normally’ pay in tax and the reduced level of tax.
     
    Does a tax exchange have any affect on any future unemployment or occupational disability benefit?
    Generally speaking, yes. Because your tax exchange lowers the base on which your monthly taxes are calculated, you pay lower taxes and insurance scheme premiums. This in turn reduces the level of any future benefits. The twelve months immediately preceding the date on which you apply for a benefit are used for calculating the level of that benefit. 

    Where can I see what allowance I currently receive?
    Your payslips show whether your travel expenses are reimbursed every month, and how much. 

  • Consultation with manager

    Why do I need to consult my travel pattern with my manager? 

    The tax authorities require a record of the agreement made between the employee and his employer. Only if that agreement has been made, the fixed commuting allowance and the working-from-home allowance may be paid to the employee untaxed.

    What are the consequences if my manager does not agree to my travel days? 

    In that case, the completed commuting statement is not in accordance with the agreement between you and your manager. You should adjust your travel days in the commuting statement to the number of days you agreed on together.

Error messages and technical questions

  • I get an error message when saving the commuting statement, how can I solve this?

    You are getting this error message because you probably did not enter the correct effective date when you started changing the commuting statement. The best thing to do now is to click 'Cancel' and then 'Don’t save'. Then open the commuting statement again via the pencil icon and enter the correct effective date first. When doing so, choose the first day of the current month in which you adjust the commuting statement. Example: if today is 23 March 2024, then choose 1 March 2024 as the effective date. After entering this date correctly, you can continue with the change and then click 'Save'.

  • It seems the system did not save my change. What is going on?

    In that case, you have chosen an effective date that lies in the future. That in itself is not a problem. Next to the pencil you can see a small clock. If you click on that clock, you will see all changes made in the commuting statement (past and future). So there you will also find your saved change in the future.

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