Travel and Moving Expenses reglulations 09 1

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1 Travel and Moving Expenses Regulations, Radboud University Nijmegen Determined by the Executive Board on 16 February 2004 Last amended on 20 February 2012 Having regard to Article 3.21, section 1a and Article 10.2, section 2 of the Collective Labour Agreement (CAO) of Dutch Universities, the employer has laid down the following regulations. Paragraph 1 GENERAL Article 1 Definitions In these regulations, the following are defined as: a. Place of residence: the municipality in which the employee is registered in the Municipal Personal Records Database (GBA). b. Place of employment: the municipality in which the employee, as instructed to do so by his/her employer, carries out his/her work. c. Campus: the university grounds and buildings. d. Travel distance: the distance between place of residence and campus in kilometres per single journey in accordance with a travel planner applied by the employer. e. Independent household: the independent occupation of a residence furnished with own furniture and fabrics. The employer shall be the judge of this. f. Family members: the employee s spouse or partner and the employee s own children, stepchildren and foster children and/or those of his spouse or permanently cohabiting life partner. g. Annual sum: twelve times the monthly salary earned by the employee on the date of moving. Paragraph II TRAVEL EXPENSES Article 2 Basic travel allowance incurred between home and work Irrespective of the method of transport, the employee shall receive a monthly, tax-free travel allowance in accordance with the table below. If the employee travels every day (five) of the week: Travel distance from Travel distance to Monthly allowance 10 km km 15 km EUR km -- EUR 45 If the employee travels on four, three, two or one day each week, the allowance shall total 80%, 60%, 40% and 20% respectively of the sums given in the table. Article 3 Reimbursement of public transport expenses 1. The employee, a. who lives further than 25 km from the campus b. who has a contract of employment for two years or less c. who is not eligible to claim moving expenses as described in Article 8, section 1,and d. who uses public transport for travelling between his/her home and place of work shall receive, for a maximum of two years, an allowance that together with the basic allowance is equal to 100% of the expenses incurred by using public transport (2 nd class public transport and/or the least expensive option). 2. Other employees who use public transport for travelling between home and work shall, irrespective of the distance between home and work, receive an allowance which, together with the basic allowance, equals 75% of the expenses incurred by using public transport (2 nd class public transport and/or the least expensive option). 3. The employee must submit travel passes to the employer following the expiry date. If the fiscal conditions are not met (or if this is proven retrospectively), the employee shall be responsible for any fiscal consequences, which shall be paid from his/her net salary. Travel and Moving Expenses reglulations 09 1

2 Article 4 Cycle allowance The employee, not being the employee as described in Article 3, who lives within a maximum distance of 10 km from the campus and uses a bicycle to travel between home and place of work on more than half of his/her working days receives a monthly tax-free travel allowance calculated according to the following table. For this purpose, the employee signs a cycle declaration, which is endorsed by the immediate/line manager. The employer keeps the declaration in his or her administration. If the employee travels every day of the week (five): Travel distance from Travel distance up to Monthly allowance 1 km 3 km EUR 4 4 km 6 km EUR 8 7 km 10 km EUR 12 If the employee travels on four, three, two or one day(s) each week, the allowance shall total 80%, 60%, 40% and 20% respectively of the sums given in the table. Article 5 Travel allowance for student assistants and standby employees 1. If a student assistant does not use free student transport, he/she shall receive a travel allowance calculated in accordance with these regulations. Articles 2, 3 and 4 of these regulations shall apply for student assistants with a normal contract of employment. The provisions laid down in this Article shall apply to student assistants with a contract of employment for standby employees. 2. Student assistants working as standby employees shall, irrespective of the method of transport used, receive a fixed, tax-free travel allowance per day in accordance with the table below: Travel distance from Travel distance up to Allowance per day 10 km km 15 km EUR km -- EUR Student assistants working as standby employees who use public transport for travelling between home and work shall receive EUR 0.14 per kilometre for public transport expenses incurred per day of travel (this includes the basic allowance). 4. Student assistants working as standby staff who use a bicycle to travel between home and work will receive a fixed, tax-free travel allowance per day in accordance with the table below. The student assistant must sign a cycle declaration, which is endorsed by the immediate/line manager. The employer keeps the declaration in his or her administration. Travel distance from Travel distance up to Allowance per day 3 km EUR km 6 km EUR km 10 km EUR The provisions laid down in this Article shall also apply to standby employees. Article 6 Other provisions for travel allowance 1. Claims for travel allowance must be submitted to the employer no later than 3 months after the expenses are incurred. Furthermore, the allowance may not be granted before 1 January of the calendar year (fiscal year) in which the request was made. 2. travel allowance shall continue to be paid during annual leave. 3. travel allowance shall continue to be paid during the current and following calendar month of absence due to sick leave. On return from sick leave, travel allowance shall commence being paid as of the first of the month following the month of return to work. The Decree of 12 September 2008, no. CPP2008/1810M of the Netherlands State Secretary for Finance shall apply accordingly. 4. travel allowance shall not be paid during a period of absence due to maternity leave, paternity leave or other special leave (paid or otherwise). 5. If an employee moves to a new place of residence, the amount reimbursed for travel expenses shall be amended in accordance with the provisions laid down in Articles 2 and 3, unless the nature and description of the job require that the employee lives in or close to the place of employment. Travel and Moving Expenses reglulations 09 2

3 6. Employees who are required to perform standby duty and who must be able to reach the location quickly in the event of a fault/breakdown shall receive an extra allowance of EUR 0.19 per kilometre if using private transportation. Paragraph III OBLIGATION TO MOVE AND REIMBURSEMENT OF MOVING COSTS Article 7 Obligation to move Employees may be obliged to move on commencing or changing their jobs if the nature and description of the job require that the employee lives in or close to the place of employment. An obligation to move involves the employee being obliged to take up residence in or close to the place of employment and in accordance with the employer s instructions. The term within which the move must be completed shall be up to a maximum of two years. Article 8 Eligibility for reimbursement of moving expenses 1. The following employees may be eligible for reimbursement of moving expenses: a. Employees who - live further than 25 km from the campus - have moved house at the request of the employer, and - who have agreed with the employer beforehand that they would fulfil the obligation to relocate by moving house b. Employees who - live further than 25 km from the campus - have a contract of employment for more than two years - have moved house within two years of commencing employment c. Employees who - live further than 25 km from the campus - have an initial contract of employment for two years or less which is extended, bringing the total length of the contract of employment to more than two years, and - have moved house due to the forthcoming contract of employment and because the employee considers this to be in the interests of the university. The employee must move to a location that is at least 60% closer to the campus than his/her previous residence. 2. The employee must declare in writing that he/she will repay the reimbursement of moving expenses in full if he/she: a. terminates the contract of employment by mutual agreement within two years of moving house b. is dismissed within two years of moving house and due to fault on the part of himself/herself c. relocates within two years of moving house to a location which makes him/her once more obliged to move, or whereby the employee will again be living further than 25 km from the campus. 3. The employee must declare in writing that neither he/she nor any other family member is in any way eligible for any other reimbursement of moving expenses. If the moving involves a family in which both partners are employed by Radboud University in Nijmegen and both are eligible for reimbursement of moving expenses, the reimbursement shall be paid to one partner only. 4. Requests for the reimbursement of moving expenses must be submitted to the employer no later than 3 months after the move has taken place. Failure to meet these conditions shall result in the cancellation of eligibility for receiving moving expenses. Article 9 Amount for reimbursement of moving expenses 1. The amount paid as reimbursement of moving expenses comprises a reimbursement of the costs of moving possessions (transport costs) augmented by a. a reimbursement for all other expenses directly related to the moving and up to 12% of the annual sum, from a minimum of EUR 3000 to a maximum of EUR 5445, if the employee moves his/her own household effects or b. a reimbursement for all other expenses directly related to the moving and up to 3% of the annual sum from a minimum of EUR 1000 to a maximum of EUR if the employee does not move his/her own household effects. Travel and Moving Expenses reglulations 09 4

4 2. When relocating within the Netherlands, employees should always request a quote from the removal company appointed by the employer. Employees who have removals carried out by a different removals company to that appointed by the employer are eligible for reimbursement of transport costs up to a maximum of those quoted (and in accordance with the norm) by the removals company appointed by the employer. In the event of an international relocation, employees should request a quote from both the removals company appointed by the employer and a locally established removals company. Employees are eligible to reimbursement of the transport costs up to a maximum of the lower of the two quotes. 3. Employees who carry out removals of his/her possessions independently are only eligible for reimbursement of demonstrable rental costs and/or car/van/lorry fuel costs. Paragraph IV TEMPORARY ACCOMMODATION Article 10 Costs of temporary accommodation and related travel expenses 1. Employees who are obliged to move but have not yet moved and, according to the employer, are not able to travel back and forth on a daily basis are eligible for full reimbursement of expenses for temporary accommodation in or close to the place of employment up to a maximum of EUR 400 a month. The employee is also eligible for travel allowance incurred by family visits or travel to his/her place of residence up to once a week. This remuneration of travel expenses is equal to the cost of using public transport (lowest available tariff) or EUR 0.19 per kilometre if using own transport and up to a maximum of EUR 85 a week. 2. The employee as described in section 1 is also eligible for a partial reimbursement of the daily travel expenses between the temporary address and the campus in accordance with provisions laid down in articles 2, 3 and/or Claims should be submitted within 3 months of the date that costs are incurred. Paragraph V OTHER PROVISIONS Article 11 Expired. Transition regulation for travel allowance Article 12 Hardship clause The employer may be able to arrange that supplementary expenses can be claimed for travel between home and work depending on the special (personal) circumstances of the employee concerned. These benefits are subject to relevant fiscal constraints. Article 13 Enforcement These regulations shall enter into force as of 1 June The Relocation Expenses Decree 1994 shall expire on this same date. Travel and Moving Expenses reglulations 09 4

5 EXPLANATORY NOTES ON THE TRAVEL AND MOVING EXPENSES REGULATION, RADBOUD UNIVERSITY, NIJMEGEN General For many years, Radboud University in Nijmegen has given attention to its parking and accessibility problems with a view to maintaining a green campus. Various measures have been taken in order to control this problem, but the main conclusion in 2002 was that the use of cars by staff members, students and visitors to the campus had not been limited. The memorandum entitled Vervoer en Bereikbaarheid Radboud Universiteit Nijmegen ( Transport and Accessibility, Radboud University Nijmegen ) and dated 10 February 2003 records the objective to reduce car use (including individual use) and to stimulate carpooling and the use of public transport and bicycles. Sustainable solutions are required in order to maintain the accessibility of the campus and to uphold the image of Radboud University Nijmegen for students, staff and visitors. Finally, it is desirable to control the rising costs of parking. These regulations for travel and moving expenses correspond with the policy of accessibility and quality of life, and feature the following principles: Limited travel allowance for car users Substantial travel allowance for users of public transport Reimbursement for cyclists Adequate reimbursement of moving expenses Travel allowance The regulations on travel allowance are constructed according to the following outline: Employees who live further than 10 km from the campus receive a basic allowance for the cost of travelling between home and work, irrespective of the method of transport used. Employees who live within a 10 kilometre radius of the campus and travel by bicycle receive a monthly allowance for doing so. Employees receive a public transport allowance that together with the basic remuneration equals 75% of the expenses incurred (2nd class public transport and/or the least expensive option). Standby employees receive a fixed allowance for travel expenses incurred per day. Since all employees pay the same amount for parking, carpooling is encouraged so that that parking expenses can be shared. The distance between home and the university is calculated using the route planner at route.anwb.nl (Dutch language only). The university s postal code is 6525 HR. Using the option kortste route (shortest route), a distance is shown that is rounded up to whole kilometres mathematically. The results of this calculation are binding. The RU Nijmegen is affiliated with the transport coordination centre TC&O Mobydesk. TC&O has large-scale consumer contracts with the NS (Dutch Railways). This allows employees to purchase various types of pass for special prices (average discount of 5%). Travel allowances for public transport are also maximised as a result of the large-scale user s contract. Payment of the purchased season tickets / 5 x return trip tickets is made through the TC&O. Employees may choose to pay the bill in a single instalment or by direct debit. The Decree of 12 September 2008, no. CPP2008/1810M of the Netherlands State Secretary for Finance now states that travel allowance may be paid to cover the current and following calendar month of absence due to sick leave. On return from sick leave, travel allowance shall only commence being paid as of the first of the month following the month of return to work. This also applies for the reimbursement of public transport expenses. If an employee does not use his/her public transport pass (OV kaart) for longer than two months, he/she can request a refund of the costs via the transport coordination centre TC&O Travel and Moving Expenses reglulations 09 5

6 Travel allowance for student assistants (on standby) and other standby employees. Article 10.2, section 2 of the Collective Labour Agreement (CAO) for Dutch Universities now states that employers must determine rules on travel expenses for student assistants. Provisions to this effect are laid down in Article 5. Articles 2, 3 and 4 of these regulations apply for student assistants with a normal contract of employment. The conditions laid down in Article 5 apply for student assistants with a contract of employment for standby employees, as applies for all standby employees. A fixed allowance per day for travel expenses has been determined for administrative reasons. These have been derived from the allowances quoted in Articles 2, 3 and 4. Both the basic allowance and the allowance per day for cycle journeys have been calculated according to the following formula: (3 months x allowance amount) 65 days. The allowance for public transport expenses is calculated according to the following formula: 75% x EUR 0.19 (maximum tax-free kilometre allowance) = EUR This includes the basic allowance. The amount paid in kilometre allowance is equal to average public transport tariffs. Obligation to move The obligation to move is no longer valid, except when the job description requires the staff member to live close to the campus. This applies to staff members such as animal carers, crop carers and technical support services because it is essential that they can be on site within a very short time. An obligation to move may only be imposed on commencement of employment and/or change of job. Reimbursement of moving expenses As part of the policy of sustainable accessibility at Radboud University Nijmegen, employees who live more than 25 kilometres from the campus will be encouraged to move to Nijmegen and/or the surrounding area. A reimbursement of moving expenses (tax-free) will be made for those who move within two years of commencing employment if the employee is to live within a distance of 10 kilometres from his/her work or if the travelling distance is reduced by at least 50% and at least 10 kilometres (fiscal preconditions). If an employee moves at his/her own initiative due to commencement of employment and the employer thus provides reimbursement of moving expenses, it is reasonable for the employer to expect to gain benefit from that investment for a certain period of time. A provision has therefore been made in which a contract of employment is entered into for a minimum of two years and that, in certain circumstances, the employee must pay back the reimbursed moving expenses. In the event of moving, employees should always request a quote from the removal company appointed by the employer. Employees who have removals carried out by a different removals company to that appointed by the employer, are eligible for reimbursement of transport costs up to a maximum of those quoted by the removals company appointed by the employer. The requested quote(s) should be enclosed with the Application form for moving allowance. The Executive Board s appointed removals company is European Movers UTS Nederland, address for visitors: Bedrijvenpark Forepark Wolga 2, 2491 BJ Den Haag. Address for correspondence: Postbus 91526, 2509 EC Den Haag. Telephone: A brochure is available from UTS that states which moving expenses can be reimbursed, which work activities the employee must pay himself/herself, and how the employee should proceed if he/she moves. Temporary accommodation Employees who are obliged to move but have not yet done so, and who require temporary accommodation due to the fact that their job responsibilities prevent them from commuting between their home and work on a daily basis, are eligible for adequate reimbursement of the related expenses. Accommodation expenses will be reimbursed in full up to a maximum sum per month. Furthermore, the employee concerned will be reimbursed for travel expenses to cover one family visit per week, also up to a maximum sum since it may be necessary for an employee to travel abroad in order to visit his/her family. The employee is also eligible for partial reimbursement of daily travel expenses incurred between the temporary address and the campus. Travel and Moving Expenses reglulations 09 6

7 Hardship clause The employer may be able to arrange that supplementary expenses can be claimed for travel between home and work depending on the special (personal) circumstances of the employee. These benefits are subject to relevant fiscal constraints: Basic allowance: The maximum tax-free basic travel allowance is EUR 0.19 per actual kilometre travelled, provided that travel is not undertaken by plane, ship or a vehicle belonging to the university and/or its customer and/or other third parties. When determining the amount to be reimbursed (tax-free), it is important to take into account days which do not include travel, such as bank holidays, annual leave and sick leave. Reimbursement of public transport expenses: Costs incurred by use of public transport may be fully reimbursed. Reimbursement of bicycle purchase costs: Once every three calendar years, employers may reimburse employees, on a tax-free basis, for the purchase of a bicycle for commuting to and from work and up to a maximum of EUR 749 (including VAT). Employees are eligible for tax-free reimbursement of the cost of standard bicycle insurance which covers theft and damage up to replacement value. Allowance for cycle related items: Employees may also claim an annual tax-free allowance for cycle-related items (waterproof clothing and accessories such as cycle padlocks etc.) up to a maximum of EUR 82. Proof of purchase is not required for these items. Reimbursement of expenses for temporary accommodation and related travel Reimbursement of the costs of temporary accommodation for an employee or providing accommodation in or close to the place of employment (other than his/her place of residence) in order that he/she may fulfil their job description is tax-free for a maximum of two years. These regulations do not apply to extraterritorial employees who fall under the 30% regulation. Employees living temporarily in or close to the place of employment and who visit their families periodically (or travel to their place of residence), may receive a tax-free reimbursement of the travel expenses incurred. Car travel expenses incurred in relation to family visits may be reimbursed tax-free up to a maximum of EUR 0.19 per kilometre. Travel and Moving Expenses reglulations 09 7