Find out if you are eligible for reimbursement of costs related to daily travel to and from work.
UT employees may be eligible for allowances to help pay for moving costs, temporary accommodation and daily travel to and from work. You must, however, meet certain conditions. For UT employees these conditions are set out in the Regulations for relocation, temporary accommodation, and commuting allowances (pdf).
- Commuting expenses
As a UT employee, you receive an allowance for the costs of your commute to and from work. There are two options:
- Public transport: 100% reimbursement, second class, or:
- Fixed travel allowance based on €0.10 per kilometre.
Public transport
If you travel by public transport then you use your second class, NS Business Card, for your commute. If your commute involves travel from outside the Netherlands, for example from just across the border with Germany, then you can declare your second class/economy class public transport tickets via MyHR. Simply indicate in MyHR, under ‘commuting expenses’, that you use public transport for your commute to and from work. Once you have selected this option an application for a second class NS Business Card will be made for you. You can then use this card for your commute.
For the days that you do not come to the UT by public transport, but work at home, you will receive a home working allowance. This is calculated over the days that you have registered as working from home in the "working from home" screen in MyHR.
Fixed travel allowance
If you use a method other than public transport for your commute to and from work then you will receive a fixed travel allowance based on the number of days you have designated as travel days. Your travel days are the working days on which you do not work from home. Simply record your remote working days as agreed in consultation with your manager in MyHR/Afas under ‘working from home’.
You fill in a standard home working pattern. If your home working days change structurally, i.e. you start working from home more or less days a week, you need to adjust this. The changes will take effect from the first of the following month. Because we work with fixed allowances, you do not need to adjust incidental changes in your home working pattern every time.
The fixed travel allowance is €0.10 per kilometre net (by the quickest route) with a maximum of 75 kilometres one-way, and is calculated over 214 working days per year in the case of five commuting days per week. The fixed travel allowance is adjusted proportionally if you work for fewer than five days per week and/or have one for more working from home days per week.
To qualify for this allowance you must register in MyHR, under ‘commuting expenses’, that you do not use public transport for your commute to and from work.
Travel allowance tax exchange
If you make use of a fixed travel allowance, you can opt to make a tax exchange of €0.13 per kilometre above your net travel allowance of €0.10. This involves exchanging gross salary for a net allowance. Normally, this exchange takes place at the end of each calendar year, and the end-of-year bonus is used for this purpose. If you wish to make use of this exchange option, then you must activate the option in MyHR, under ‘commuting expenses’. Once you have activated this tax exchange option, it will remain active in ensuing calendar years. If you no longer wish to make use of the tax exchange option, you can deactivate it in MyHR.
NB: a tax exchange leads to a reduction of your taxable income for social security contribution purposes, and can have consequences for benefits or allowances such as an unemployment benefit or rent allowance.
- FAQ Commuting expenses
- Can both a homework allowance and a commuting allowance be calculated on the same working day?
No, on one working day you will receive either the homework allowance or the commuting allowance. Both allowances should never be issued on one working day. This also means that if you use the NS Businesscard for your commute, you may not use it on a day that you have designated as a home working day.
So fill in your homework pattern in such a way that it corresponds on average to reality. Working from home for a day or at the UT, different from your home working pattern, is not a bad thing. Your reimbursements will continue to run. In the event of a structural change, you do have to change your working from home pattern.
This answers my question.Thank you for your feedback - What should you enter if you do not know exactly how many days you work from home?
We work with fixed allowances for working from home and commuting. The fixed fee does not have to be adjusted if occasionally on a home working day, work is done at the office, or vice versa. If you are going to work from home more structurally or if you go to the UT more structurally, you will have to adjust your working from home pattern. The adjusted reimbursements will then take effect as of the following month. You do not have to adjust anything in the event of illness or vacation. In the event of illness, the reimbursements continue for another 6 weeks and then stop. The reimbursements also continue during your holiday.
This answers my question.Thank you for your feedback - How are the homework allowance and the travel allowance (when opting for other transport than public transport) calculated?
The fixed allowances are calculated on the basis of 214 workable days based on full-time. This already includes a correction for holidays, illness (average absenteeism) and public holidays. That is why you do not have to adjust anything in the event of incidental changes in your pattern or in the event of vacation or illness. The travel distance is determined by the distance between your home address and your location (fastest route). Your location for the Campus is always Drienerlolaan 5. If you have a location outside Enschede (e.g. Amsterdam VU), enter the different work location with your address details in MyHR. The single travel distance over which the travel allowance is calculated is capped at 75 kilometres. The following 2 examples explain how the travel allowance is calculated:
Example full-timer
Working days: 5 days a week
2 days at home
3 days at the UTOne-way distance home address-UT: 20 kilometres
Commuting allowance
3/5th of 214 days = 129 days
129 days x (40 kilometres x € 0.10)/12 = € 43.- p/m netWork from home allowance
2/5th of 214 days = 86 days
(86 days x €2)/12 = € 14.33 p/m netThe employee receives a total of per month: € 57.33 p/m net
Option of tax exchange:
On top of the allowance of € 0.10 per kilometre, you can exchange another € 0.13 per kilometre for tax purposes. This tax exchange against the year-end bonus will give you a net benefit, depending on the tax rate applicable at that time. Suppose the tax rate is 40%. In the above example, you do not pay tax on: 129 days * 40 * € 0.13 = € 670.80. This results in a net benefit of: 40% * € 670.80 = € 268,32 per year.You will receive the total net benefit for the relevant calendar year in the month of November because this will be deducted from the year-end bonus.
Example part-timer
Working days: 3 days a week
1 day at home
2 days at the UT
One-way distance home address-UT: 5 kilometresCommuting allowance
2/5 of 214 days = 85.6 days
85.6 days x (10 kilometres x € 0.10)/12 = € 7.13 p/m netWork from home allowance
1/5 of 214 days = 42.8 days
(42.8 days x € 2)/12 = € 7.13 p/mThe employee receives a total of per month: € 14.27 p/m net
Option of tax exchange:
On top of the allowance of € 0.10 per kilometre, you can exchange another € 0.13 per kilometre for tax purposes. This tax exchange against the year-end bonus will give you a net benefit, depending on the tax rate applicable at that time. Suppose the tax rate is 40%. In the above example, you do not pay tax on: 85.6 days * 10 * € 0.13 = € 111.28. This yields net: 40% * € 11.28 = € 44.52 per year.You will receive the total net benefit for the relevant calendar year in the month of November because this will be deducted from the year-end bonus.
This answers my question.Thank you for your feedback - Which work location should I enter?
By default, your work location is Drienerlolaan 5. This address is always your work location if you work on Campus and you may not change it. Only at a different location (other than Enschede, for example Amsterdam or Leeuwarden) you enter the address of that location.
This answers my question.Thank you for your feedback - If I have entered something incorrectly in MyHR , can I fill it in again?
In MyHR you can make 1 adjustment in the same month (before the 15th of the month). If you make a change after the 15th, this change will only take effect the following month. If you think something is not right, please report this via AskHR .
This answers my question.Thank you for your feedback - I have a temporary contract in which a travel allowance has been agreed. Will this continue?
If you have a temporary contract that started before 1 January 2022, the agreements contained therein will continue until the end date of your temporary contract. If your contract is extended or converted to a permanent contract, the agreements from the then applicable scheme ' Allowances for relocation costs, temporary accommodation and commuting ' will apply from that date.
This answers my question.Thank you for your feedback - Can I also fill in my homework pattern afterwards, so that I know how many days I have worked at the office?
No, that is not possible and it is not necessary, because we work with fixed fees. It is important that your homework and travel pattern corresponds on average to reality. So if you regularly go to the office more or less days than before, you adjust that and you will receive the new fixed reimbursements as of the next month. If you occasionally work at the office on a home working day or vice versa, you don't have to adjust anything. This is already taken into account in the calculation of the fixed fees.
This answers my question.Thank you for your feedback - How do I get a second-class NS Businesscard if I choose to use public transport for commuting?
You indicate this in MyHR. If you already have a first-class NSBC card for your business trips, it will be converted as soon as possible. You still have to make the change yourself by picking up the new product at the NS ticket machine. If you are a new employee, you will receive a second class NSBC as soon as possible. Until you have received this, you can declare your second class travel via ASK HR/declarations.
This answers my question.Thank you for your feedback - How do I convert 2nd class to 1st class if I am on a business trip?
If you have a second class NS Business Card because you travel second class for your commute and you are allowed to travel first class for your business trip. For you business trips you can perform a temporary class change . You can do this via the NS app, website or ticket machine. You can read how this works on the NS website .
This answers my question.Thank you for your feedback - What happens if you don't register anything in MyHR ?
It is important that your details regarding commuter travel and working from home are entered correctly and truthfully in MyHR . By default, your data is set to "travel with public transport" and all your working days are registered as a home working day. So if you work at the UT for 1 or more days, you must adjust your data in order to obtain the correct home-work allowance and commuting allowance.
This answers my question.Thank you for your feedback - What does the tax exchange of € 0.13 on top of the commuting allowance of € 0.10 per kilometre net yield?
That depends on the tax rate. Suppose: for you the tax rate is 36.97% (for 2024 this applies to a taxable income up to € 75,518). Your one-way travel distance is 20 kilometers and you travel 3 days a week for your commute. Your commuting allowance is on an annual basis: 3/5 * 214 * 40 * 0.10 = € 513.60
The amount eligible for a tax exchange is: 3/5 * 214 * 40 * 0.13 = € 667.68.
At the end of the year, your gross end-of-year bonus will be reduced by € 667.68 and you will receive a net payment of € 667.68. The difference between your net compensation and the reduction in your net end-of-year bonus is what you get net in addition to your commuting allowance of € 513.60.
Note: this is an example. Tax rates are subject to change. The tax rate is also higher with a higher taxable income and the tax advantage is therefore greater.
Note: A reduction in your gross salary results in a lower so-called SV-wage (wage for social security premiums):
The tax exchange for your commuting expenses leads to a reduction in your taxable income. This can affect the amount of a future disability or unemployment benefit and the amount of tax allowances.
Incapacity for work
A benefit in the event of (partial) incapacity for work is based on the average income of the year prior to your illness. If you used the year-end bonus in that last year for the tax exchange, that would affect the amount of your benefit.
Unemployed
The unemployment benefit is based on the average income of one year before the date of dismissal. If the year-end bonus was used for tax exchange in that year, this will have consequences for the amount of the benefit.
Allowances and other schemes
An increase or decrease in the taxable salary can have consequences for many schemes derived from this, such as health care allowance, rental allowance or a study grant. It can also be an advantage for your allowances, but it is advisable to carefully consider the consequences before you opt for a tax exchange. Changes in regulations may also lead to new unforeseen consequences. Negative consequences cannot be recovered from the university: the responsibility for the choice rests with you.
This answers my question.Thank you for your feedback - What are the (adverse) consequences of the tax exchange of your gross salary for your commuting costs?
The tax exchange for your commuting expenses leads to a reduction in your taxable income. This can affect the amount of a future disability or unemployment benefit and the amount of tax allowances.
Incapacity for work
A benefit in the event of (partial) incapacity for work is based on the average income of the year prior to your illness. If you used the year-end bonus in that last year for the tax exchange, this will have consequences for the amount of your benefit.
Unemployed
The unemployment benefit is based on the average income of one year before the date of dismissal. If the year-end bonus was used for tax exchange in that year, this will have consequences for the amount of the benefit.
Allowances and other schemes
An increase or decrease in the taxable salary can have consequences for many schemes derived from this, such as health care allowance, rental allowance, and student finance. This can also be an advantage for your allowances, but it is, therefore, advisable to carefully consider the consequences of your choice for exchange. It is also possible that changes in regulations lead to new unforeseen consequences. However, negative consequences cannot be recovered from the university. The responsibility for the choice rests with you.
This answers my question.Thank you for your feedback - Where can I apply for the NS business card?
If you have chosen Public Transport for your commute in MyHR, a second class NSBC will be requested as soon as possible. This will be sent to the UT. As soon as the NSBC has arrived, you will receive a message via MyHR that you can pick up the NSBC in the Spiegel building (floor 5).
This answers my question.Thank you for your feedback - My homework allowance is higher than my travel allowance. Can I not opt for a homework allowance for all working days?
No, this cannot and should not be done. The homework allowance is a contribution towards the higher costs for gas, water and light that you have if you work from home instead of at the UT. In addition, you also spend more money at home on coffee, tea and toilet paper, etc. The UT may therefore only provide this allowance if you actually work from home. If you are at the UT, you do not incur the expenses of working from home. You are entitled to a travel allowance for the day you work at the UT because you travelled to the UT.
It is therefore important that you fill in your correct homework pattern for the days when you usually work from home. Occasional working an extra day at home or an extra day at the UT is not a bad thing. These are fixed fees, whereby minor deviations are already taken into account in the calculation. If your homework pattern changes structurally, you must change this in myHR . The changes will take effect on the first of the following month.
Two reimbursements for one and the same working day are not allowed. If you still go to the UT on a home working day or vice versa, you will retain the reimbursement as registered in myHR with your 'home working days '.
This answers my question.Thank you for your feedback - Can you fill in your homework pattern more flexibly than once a month?
No, this is not possible. This is also not necessary, because you will receive a fixed compensation that also continues in the event of, for example, vacation, public holidays and illness (another 6 weeks in case of illness). If your pattern changes structurally, for example from working from home on average 3 days a week to working from home 1 day a week, then you adjust that. The change in your reimbursement will then take effect as of the following month.
This answers my question.Thank you for your feedback - I live in Germany and travel by public transport for my commute, what should I do?
Employees who come from Germany with public transport cannot use the NS Businesscard. You may then declare your train tickets (second class/ economy class) via AskHR, category 'claims'. Add your train tickets to the request as an attachment.
This answers my question.Thank you for your feedback - I live in Germany and have several working days from home. Will this affect taxes or social security?
For employees living in Germany, nothing changes in terms of tax when working from home. We are a public-law institution and then the tax treaty between NL and DE (because we are a public-law institution) says that we as an employer must withhold tax.
If you structurally work 25% or more from home in Germany, your social security will switch to Germany. This means that you will transfer to the German system for your health insurance, State Pension (AOW), child benefit, etc.
An exception can be made to this; You can also remain socially insured in the Netherlands when working from home in Germany between 25% and 50% of your working time. As an employer, we must apply for this exception for you. If this applies to you, please contact the payroll administration via salary-hr@utwente.nl. If you want to remain socially insured in the Netherlands, make sure that you physically perform your work at the UT at least 76% of the time (or at least 51% of the time if you make use of the exceptional measure). For a full-time employee, this means being present at the UT 4 days a week or 3 days a week if the exception applies to you. Then make sure that your home working days and travel pattern also matches this.
This answers my question.Thank you for your feedback - Can I travel with my NS business card with Arriva , Blauwnet and Keolis or do I have to adjust the route so that it is only an NS route?
With your NS Businesscard you can use all public transport companies in the Netherlands.
This answers my question.Thank you for your feedback - I use public transport for my commute. How can I travel first class with my second class NS Businesscard for business trips?
Have you received a second class NS Business Card because you have opted to travel by public transport for your commute (second class)? Then you can still travel first class for business trips. For this, you request a temporary class change. Check the NS website for how to do this.
This answers my question.Thank you for your feedback
- Temporary accommodation outside your place of residence
You might be eligible for a temporary accommodation allowance if you meet the following conditions:
- at the start of your employment, you do not live within a 25 km radius of your work location;
- you are unable to commute to work on a daily basis due to the travel distance/time;
- you have a temporary employment contract or an employment contract for a limited number of hours in addition to primary employment elsewhere.
UT defines temporary accommodation as lodgings in a town or city other than your main place of residence located within a 25 km radius of your work location. Your unit will decide if you are eligible for an allowance.
The actual costs incurred for temporary accommodation will be reimbursed, up to a maximum of € 300 a month. Employees using the 30% scheme are not entitled to use this option.
You can submit your statement of expenses via "My Claims" in MyHR. Make sure to include proof of the costs incurred. Please note that the statements of expenses must be submitted within six months. If you do not submit your statements of expenses within this period, you will not receive an allowance for those expenses.
The allowance is paid by the payroll administration. After two years, the allowance will be paid gross. This has to do with the fact that the allowance is subject to the levy of wage tax after two years.
Reimbursement for travel to and from your place of residence
A temporary accommodation allowance also entitles you to a travel allowance to pay for travel to your place of residence once a week. UT employees living in the Netherlands must use the NS-Business Card (second class) for this commute. If you live abroad or if you use public transportation services other than NS, you can submit your tickets or a statement of expenses for a kilometre allowance (of € 0.23 per kilometre) via "My Claims" in MyHR. You will receive an allowance of up to a maximum of € 400 a month for these travel costs.
Reimbursement for travel between your temporary accommodation and te UT
If you stay at the address of your temporary accommodation, you are eligible for a contribution to the travel costs between your temporary accommodation and the UT. For this you use the NS Business Card, second class if you go by public transport. If you travel by other means of transport, e.g. on foot, by bike or by car, you can claim € 0.23 per kilometre for this route. This can be done via "My Claims" in MyHR.
- Moving House: relocation allowance
Relocation allowance
You are eligible for a relocation allowance if you meet the following conditions:
- You live outside 25 kilometres from your place of employment at the time of the start of your employment. Your place of employment is your permanent place where you mainly have to perform your work for the University, not being the home workplace. As a rule, your location is the UT Campus.
- You move within two years of starting employment to an address within 25 kilometers of your place of employment to settle there.
- You register as a resident in the Municipal Personal Records Database (BRP) of the municipality in which you have moved to live. If requested, you must provide an extract from the BRP.
- By moving, you must reduce the distance between your home and your workplace by at least 60%.
The allowance amounts to €3,500. Are you moving from abroad to a home within 25 kilometres of your place of work? Then you are also entitled to compensation for the one-way ticket(s) to the Netherlands for you and your close family members (spouse /child) (a return ticket is also permitted, provided the price is equal to or cheaper than a one-way ticket).
If you and your partner will both be working at UT, only one of you is allowed to request a relocation allowance This relocation allowance is paid tax-free, if at the time of payment the UT is permitted to pay the net amount under applicable fiscal rules. In all other cases, the UT must deduct wage levy from the allowance. If you meet the conditions to qualify for a relocation allowance you can apply for the allowance via "my claims" in MyHR.
Relocation leave
You are entitled to two extra days’ leave if you are moving to your new work location because you are commencing employment at UT, or if you are relocating as a result of having been transferred to a new work location. In the latter case, you will receive an additional two days’ leave to look for a new home.
- Employer's statement
Go to My HR > Personal information > Employer's statement (your mortgage) en submit your request.
Contact
Please contact HR Services for any further questions. Tel 053 489 8011.
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