30% Ruling – Salary Criteria in 2021
The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.

The 30% reimbursement ruling (better known as the 30% ruling) is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax.
The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.
Starting from January 1, 2019, the 30% ruling period has been reduced from eight to five years. There is a transitional arrangement for employees who have already been entitled to 30% ruling before that date.
The HSM salary requirements change per year. It is very important that the salaries of your highly skilled migrants from non-EU countries always meet the requirements, even if the employee works part-time.
Once the 30% ruling has been obtained, it is important to continue to meet the requirements of the ruling on an ongoing basis…
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An interview: Rian de Jong, Mobility Manager
Hi Rian, welcome. Can you introduce yourself?
I am Rian and an HR professional since 1975…
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The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.
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