The UT does not grant an allowance for expenses incurred by commuting by car. The UT only deviates from this rule under special circumstances, for example, for a medical emergency.
“If you are currently under temporary employment with the UT and are living outside the work location at the time of employment, you are eligible for an expense allowance for commuting by public transport.” The work location is the area within a thirty-kilometre radius of your regular workplace.
The allowance comprises 100% of the public transport costs if you are travelling second class. If you are travelling first class, the allowance comprises 75% of the costs. The allowance is based on your residence address at the time of employment. If you relocate closer to the work location at a later date, the allowance will decrease. “If the distance between your new address and your workplace is less than thirty kilometres, the allowance will lapse.”
If you are relocating to an address that lies further from the work location than your previous address, the allowance will not be raised.
If you are entitled to an allowance and use an annual public transport subscription, a Dutch Railways annual subscription or a Dutch Railways zoned subscription, the UT will purchase this subscription for you. The subscription will be linked to the personal NS Business Card that the UT will provide you with for domestic business travel. If you choose to travel first class, the UT will deduct 25% of the subscription costs from your wages.
If you use a different type of ticket, you can claim the costs in the 'Expense statement of commuter travel' web application. You can find this web application under 'My UT applications'.
If you are under permanent employment, live in the work location or use a car to commute, you will not receive an allowance. However, you can use the Optional model for employment conditions to exchange leave hours or gross salary for a tax-exempt kilometre allowance. This exchange will provide you with a tax benefit.