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Mobility policy: how it works in practice

A mobility policy is a written agreement in which, as an employer, you set out how employees travel, which modes of transport they may use and which travel expenses you reimburse. If you do not yet have such a policy, now is a good time to start.

In this article you will find out what a mobility policy is, which elements it should contain and how to draw up a policy that suits your organisation.

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·30 Jul 2026

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Jeroen Meijer, Sales Manager

Jeroen Meijer, Sales Manager

NS Zakelijk

In short
Wit a mobility policy:
  • you record all agreements about business journeys in one place;

  • employees know exactly what to expect;

  • you keep track of mobility costs and the registration of journeys;

  • you are better prepared for legislation, such as the WPM.

Why a mobility policy?

A clear mobility policy prevents questions from employees, makes agreements transparent and ensures HR, payroll and employees work from the same principles.

Mobility policy and legislation

A mobility policy not only provides clarity for employees but also helps you as an employer to organise Journey details. This is especially useful if you have to comply with reporting obligations, such as the Werkgebonden Personenmobiliteit (WPM).

Want to know exactly what you need to arrange? Read more about the CO2 reporting obligation.

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What to include in a mobility policy?

You put the policy together from elements that suit your organisation. Usually you record agreements about:

  • the reimbursement of travel costs for commuting and business journeys;

  • the modes of transport employees may use, such as train, bicycle, car or shared car;

  • the registration of journeys;

  • how reimbursements are paid, for example via a mileage allowance, a public transport subscription or a fixed amount;

  • tax arrangements and administrative processing.

Pay extra attention to the registration of journeys. How and when should employees register their journeys? What happens if they do not register? That may seem a detail, but it forms the basis for correct travel reimbursements and reliable mobility reporting.

Make sure you record not only what you reimburse, but also what you do not reimburse. This prevents uncertainty and disputes afterwards.

Are you considering a mobility budget as part of your mobility policy? Find out how it works and what to watch for.

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How do you set up a mobility policy?

A mobility policy should match the way your employees travel and the ambitions of your organisation. Consider not only reimbursements but also how you want employees to travel and which choices you want to encourage.

Step 1: Map employee travel behaviour Look at how employees currently travel and what their preferences are. This provides a solid basis for a mobility policy that fits everyday practice.

Step 2: Decide which modes of transport to offer Think about different commuting situations and the modes that suit them. Consider, for example, train, bicycle, car or a combination. The better the policy matches employees’ needs, the more attractive it will be.

Step 3: Set out clear agreements Explain which reimbursements you provide, how expense claims and journey registration work and which conditions apply. Make sure the policy complies with applicable laws and any collective labour agreements.

Step 4: Make the policy easy to use Ensure employees know how to register journeys and claim expenses. The simpler the process, the less administration is needed. NS Go automates the registration of journeys and the processing of travel and home-working reimbursements.

Example of a mobility policy

Suppose you have an organisation with employees living across the Netherlands. In your mobility policy you agree that employees who live more than 15 kilometres from their work receive a public transport subscription. Employees who live closer receive a mileage allowance for cycling or driving. All employees register their journeys digitally, after which the reimbursement is processed automatically on the payslip.

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Benefits of a mobility policy

A mobility policy provides structure and choice.

Benefits for employers:

  • You keep control of mobility costs.

  • You record clear agreements about travel and reimbursements centrally.

  • You simplify the registration and reporting of Journey details for legal requirements.

  • You make your organisation more attractive to (new) employees.

Benefits for employees:

  • Freedom to choose from several modes of transport that suit their work and personal situation.

  • Clarity about reimbursements and agreements.

  • The possibility of a tax-free travel reimbursement, if the fiscal conditions are met.

A mobility policy is also a way to encourage sustainable transport choices. Giving the train a prominent place in your policy makes travelling by public transport more attractive. Discover the benefits of journeys by train for your organisation and employees.

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The train as part of your mobility policy

A mobility policy is only effective if employees can use it easily. With NS Zakelijk you can include journeys by train in your mobility policy with ease. With the NS-Business Card employees can travel by train, bus, tram, metro and OV-fiets using a single card. You can also manage on-street parking with the same card. This lets you combine different forms of mobility in one solution and gives you, as an employer, an overview of business journeys, costs and reports.

If you also use NS Go, you can automate the registration of journeys and the processing of travel and home-working reimbursements.

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Frequently asked questions about a mobility policy

Who does a mobility policy apply to?

You decide as an employer. You can create a mobility policy for all employees or set specific conditions, such as a minimum travel distance or a particular type of contract. Record these agreements clearly so employees know what to expect.

What should you include in a mobility policy?

A mobility policy covers agreements about commuting, business journeys, travel reimbursements, home-working reimbursements, modes of transport and the registration of travel data. Which elements you include depends on your organisation’s mobility needs and policy.

What is the difference between a mobility policy and a mobility budget?

A mobility policy sets out the rules on travel, reimbursements and the transport options available within your organisation. A mobility budget is one way to implement that policy. Employees receive a budget and choose how they want to travel. Read more about the mobility budget.

Is a mobility policy mandatory?

A mobility policy is not required by law. Many organisations still choose to record agreements about business travel and commuting because it gives employees clarity and helps with administration. Organisations that fall under the Werkgebonden Personenmobiliteit (WPM) must also report travel data annually.

Are reimbursements under the mobility policy always tax-free?

Whether a reimbursement is tax-free depends on the fiscal rules and how you have set up the policy. Always check the current conditions of the Belastingdienst.