Commuting-related fringe benefits in the Netherlands: Interrelationships and company, employee and location characteristics

Mobility management measures taken by firms could potentially result in more sustainable transport choices and hence reduce traffic congestion and emissions. Fringe benefits offered to employees are a means to implement those measures. This paper explores the most common commuting-related fringe benefits currently provided by employers in the Netherlands, namely telework, flextime and allowance types like public transport passes, bicycle contribution, company cars and general financial compensation. By using the Dutch National Time Use Survey (TBO) 2005/2006, interrelationships among fringe benefits and correlations between company, employee, and (home and work) location characteristics and those employee benefits could be investigated. Logistic regressions and Tobit models are used for several estimations indicating the provision and the use of fringe benefits. The results show that relationships among fringe benefits exist, mainly between telework and flextime, but also between those flexible work arrangements and some types of commuting allowance. Furthermore, numerous job, person and geographical variables affect the probability of receiving and using the fringe benefits. For example, in the non-profit and the public sector sustainable commuting benefits are more often provided, the use of fringe benefits is strongly influenced by household composition and several allowance types show a significant correlation with the number of cars in the household. Moreover, firm location, in particular firm density, is highly related to mobility management measures taken by firms