A Dutch interim ruling highlights a payroll risk with tank cards and commuting allowances. If the agreement, payroll and fuel records differ, an employer can face duplicate travel costs, wage disputes and tax corrections.
Why this matters
Travel support affects the contract, payroll and tax file. A tank card may replace a commuting allowance or run alongside it. Private use may be allowed, limited or repaid. Payroll needs those terms in writing. The tax-free kilometre ceiling rose to €0.25 on 1 January 2026. It is not an automatic employee entitlement. The contract, policy and any collective agreement set the amount due.
Example
An employee received a net commuting allowance of €401.96 a month. The employer supplied a tank card from February through July 2025. It said the card covered commuting only, but showed no clear agreement. The court left the fuel costs with the employer. It allowed the commuting allowance to be offset for five months, avoiding payment twice for the same travel. Leave hours and the final settlement remained disputed. The July 2026 ruling was therefore interim.
XTROVERSO tips
- List every travel arrangement. Record each tank card, fixed allowance, kilometre payment and fuel advance. Include the employee, amount, payroll code and review date.
- Write down what the card covers. State the travel purpose, permitted purchases and rules for private use. Record whether the employee must repay any costs.
- Check for duplicate payments. Compare card invoices with fixed commuting allowances each month. Confirm any agreed overlap before changing payroll.
- Keep four records aligned. The contract, card file, payroll record and ledger should describe the same benefit. Correct differences while the facts remain clear.
- Reconcile before employment ends. Check salary, travel costs, holiday allowance, leave and proposed deductions before the final payroll run. Seek payroll or legal advice before withholding disputed amounts.
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The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Reiskostenvergoeding verrekenen met gebruik tankpas · Salaris Vanmorgen
- Rechtspraak - Verified court context: tank card, commuting allowance and incomplete final settlement
- Rijksoverheid - Commuting allowance as an employment condition
- Belastingdienst - Current 2026 tax ceiling for kilometre reimbursements
- Belastingdienst - WKR treatment and the cost of misclassification
