P&O News 26 May 2015
All employees are entitled to an allowance of 7 cents per kilometre with the exception of the first 10 kilometres (20 km round trip) and up to a maximum of €45 per month. This allowance depends on the number of commuting days in the week. This scheme replaces all previous regulations, such as the 20% allowance for an NS rail season ticket and reimbursement on the basis of a table with fixed amounts. We do, however, offer a guarantee scheme, which means that employees are entitled to retain at least their current amount of commuting allowance.
As of 1 June 2015, Leiden University has introduced a new commuting allowance regulation. As a result, a much larger group of University employees are now entitled to an allowance. In addition, the regulation has been simplified.
The commuting allowance is based on the following criteria:
• The basis for the allowance is the one-way distance between an employee’s home and work address;
• The first 10 kilometres are not included;
• The allowance amounts to 7 cents per kilometre;
• The maximum allowance per month amounts to €45;
• If an employee commutes fewer than 5 days a week, the allowance is adjusted proportionately.
Distance home address – work address
The calculation is based on the postal code of your home address as registered in the University’s personnel system (SAP-HR). If your home address differs from the one listed in SAP, you can change it yourself via SelfService.
The regulation states that the round trip from your home address to your work address must take place within 24 hours.
The postal code of your work address is also collected from the personnel system. This address may not be fully detailed if you work at several locations. If this is the case, please contact your P&O department to have your work address changed.
The University uses Routenet.nl to calculate the distance between an employee’s home and work address, according to the fastest route. The number of kilometres indicated by Routenet is subsequently rounded up to the next full kilometre.
NB: The Routenet professional module used by the University may differ from the public module available via Internet. In case of discrepancy, however, the final calculation will be based on the distance calculated by the University.
The first 10 kilometres
The number of kilometres is based on the one-way distance between an employee’s home and work address. This number of kilometres is subsequently reduced by 10. If you live closer than 10 kilometres from your work address, you are not entitled to an allowance.
If you live 16 kilometres from your work address, your allowance will be calculated on the basis of a one-way distance of 6 kilometres. You will therefore be entitled to an allowance for a total of 12 kilometres per working day.
How is the allowance calculated?
The allowance of 7 cents per kilometre is a tax-free allowance that is included in your salary as a net amount. In accordance with tax rules and regulations, the calculation is based on a maximum of 214 days per year if you work 5 days a week. This annual allowance is then spread over 12 months and paid out on a monthly basis. The monthly amount cannot exceed €45. This corresponds to a one-way commuting distance of 29 kilometres between your home and work address.
If you travel less than 5 days a week, or if your commuting days vary from week to week, the allowance amount will be adjusted and reduced accordingly.
Example for one-way distance of 23 km
• 23 km – 10 km = 13 km
• 13 km x 2 (round-trip) = 26 km
• 26 km x €0.07 = €1.82
• €1.82 x 214 workdays = €389.48 per year
• €389.48 divided by 12 months = €32.46 per month
• This amount may be adjusted to (average) number of workdays in the week
The commuting allowance does not apply in all cases. In addition, the allowance may be cancelled temporarily or partially in specific cases.
In case of illness, pregnancy and maternity leave, exceptional leave and other forms of leave (with the exception of annual leave), the allowance will be cancelled after 30 days. The payments will resume on the first day the employee resumes work.
Student assistants and interns in possession of an OV chip card with free student travel are not entitled to an allowance.
Employees who fall under the guarantee scheme (see below) or who are subject to other special circumstances or agreements (e.g. a disability card) are not entitled to an allowance under the terms of this regulation either.
The full text of the regulation can be consulted for further details.
As a matter of principle, the introduction of the new commuting allowance regulation may not result in an employee receiving a lower allowance than he or she was entitled to on the basis of the 2005 regulation. The allowance is therefore based on the situation as it was at the end of May 2015.
In this context employees are divided into three groups:
• Employees in salary scale 5 or lower;
• Employees (in salary scale 6 or higher) with a temporary contract of a maximum of 3 years;
• Employees who make use of an NS Business Card via the University.
Contents of the guarantee scheme
We have compared each employee’s situation under the previous and the new regulation. If the new allowance is lower than the previous allowance, the employee has been given a guarantee that establishes the higher amount (on the basis of the previous regulation) as the amount of their allowance. This amount will continue as long as the employee’s situation does not change.
The guarantee scheme expires in the following cases:
• The employee moves from salary scale 5 or lower to salary scale 6 or higher;
• The employee’s temporary contract add up to longer than 3 years;
• The employee cancels or modifies his/her NS travel card (as obtained via the University);
• The employee’s home address changes;
• The employee’s work address changes;
• The employee’s (average) number of commuting days changes.
Once the guarantee scheme expires, the employee is in principle entitled to an allowance on the basis of the new regulation of 2015, as described above.
For the sake of reference, the full terms and conditions of the previous regulation (2005-2015) can still be consulted via this page.
In addition to this allowance, you may also choose to continue to take part in the Employment Conditions Selection Model. Within the Selection Model, you can apply for a fiscal offset of your commuting expenses from your gross salary for up to 19 cent per kilometre.
The amount of allowance you receive on the grounds of the regular commuting allowance regulation is deducted from the amount you are entitled to within the Employment Conditions Selection Model (link in Dutch).