Travel expenses and events: an underrated HR question

The Netherlands operates the Work-Related Costs Scheme (WKR) as a framework for reimbursing employee costs. Two routes are relevant for travel expenses at events.

Targeted exemption for travel expenses: Employers may reimburse business travel expenses up to €0.23 per kilometre (2025) tax-free. This also applies to journeys to a corporate event. The trip from home to the event venue in most cases falls under this targeted exemption. The condition is that the employee normally commutes from home to the office. Public transport tickets are also exempt if you reimburse the actual cost.

WKR discretionary scope: Reimbursements that don't fall under a targeted exemption can be funded from the discretionary scope of the WKR. That discretionary scope is 1.7% of the wage bill up to €400,000 and 1.18% above that. Exceeding the discretionary scope triggers a final levy of 80% for the employer.

Note: the event day itself, with catering, entertainment and venue hire, already falls under the WKR as a staff activity. Count travel expenses in too if you want to know whether your discretionary scope is still sufficient.

Three situations come up most often at corporate events.

Own car: You reimburse €0.23 per kilometre (2025 rate). Ask employees to record their kilometres, from home or from the office, depending on your policy. Then they submit an expense claim. Make this clear in the invitation, so people aren't surprised after the fact.

Public transport: Reimburse the actual cost. This can be done via an expense claim or by issuing tickets in advance. Some organisations arrange a train ticket centrally for all attendees. That simplifies the administration and ensures equal treatment.

Carpool: Carpooling is popular at events outside the Randstad. One driver gets the full mileage allowance. Passengers get nothing extra; they don't claim travel expenses. Make this clear upfront to prevent disputes.

Taxi and shared car: Reimburse the actual cost via an expense claim. At events with alcohol we advise a collective taxi arrangement or shuttle service. That is both a safety measure and a signal to your employees.

Travel expenses are more than an HR question. They are also a hospitality question. The easier you make it for people to come, the higher the turnout. And the clearer you communicate about reimbursement, the lower the threshold people feel.

Consider the following for larger events. Organise a shuttle service from the nearest railway station. That lowers the transport threshold and is more environmentally friendly than many individual cars. It also creates a collective arrival moment that warms up the atmosphere already.

Communicate the travel expense information explicitly in the invitation. 'Travel expenses are reimbursed up to €0.23 per kilometre' is a sentence that lowers the sign-up threshold. People want to know where they stand before they sign up.

At multi-day events or events at remote venues, an accommodation allowance is sometimes also on the table. That falls under similar WKR rules as travel expenses. Discuss this early in planning so the budget adds up.

Want to know more about how the attendee experience starts with the invitation? Read our piece on invitations for corporate events →

It helps to have a unified travel expenses policy for events. That doesn't have to be an extensive document. Two or three lines are enough: who reimburses what, how to submit a claim and when the reimbursement arrives.

Capture this policy in the invitation or in the confirmation email after sign-up. That way expectations are clear before the event. Avoid discussions on the day itself.

Involve your payroll administration or HR adviser in good time. They know where the WKR scope stands for this year and whether there's still room for additional reimbursements. At large events with hundreds of attendees, the total travel expense reimbursement can run up considerably and draw on the WKR discretionary scope.

Finally: evaluate after the event. Were the claims submitted on time and were there points of confusion? Use that information to refine the policy for next time. A good travel expense process is a quiet success: nobody talks about it, but everybody is happy.

At Live Impact we think along on the total attendee experience, and travel expenses and transport are part of it. We advise on shuttle services, group transport and the logistical approach that fits your event and your venue.

We watch the coherence: what does it cost in total, does it fit the budget, and does it communicate well to attendees? Clumsy travel expense communication can give a beautiful event a poor start. We want to prevent that.

The fiscal and HR aspects of the travel expense scheme we discuss together with your HR department or payroll administration. We're not tax advisers, but we know where the questions sit. We help you get the right people round the table.

Also read our piece on logistics at events → for a wider view of the practical side of event organisation.

Travel expense reimbursement at corporate events isn't a great mystery. It's a combination of tax rules, practical choices and clear communication. Those who arrange it early prevent stress later.

Want to organise an event where everything is set up well, including the logistics and the attendee experience around travel? Get in touch with Live Impact. We handle it. From concept to confetti.

Seriously fun.