For HR managers and Global Mobility professionals, January is a critical month. The Immigration and Naturalisation Service (IND) has updated its income requirements for 2026.
While the salary thresholds for Highly Skilled Migrants (HSM) are often the headline news, the requirements for bringing a partner are where compliance issues frequently arise.
This article outlines the confirmed figures for 2026 and explains the technical pitfalls—specifically regarding “sustainable income” and Social Security Wage —that can delay your employee’s relocation process.
The 2026 Numbers: At a Glance
Effective from 1 January 2026, the required amounts have increased by approximately 4.4% compared to last year.
Below is the breakdown for the sponsor (your employee) and the requirements they must meet to bring a partner.
1. Highly Skilled Migrant Thresholds (The Sponsor)
Gross monthly salary, excluding 8% holiday allowance.
| Category | 2025 Requirement | 2026 Requirement |
|---|---|---|
| Highly Skilled Migrant (30+ years) | € 5,688 | € 5,942 |
| Highly Skilled Migrant (<30 years) | € 4,171 | € 4,357 |
| Reduced Criterion (e.g. graduates) | € 2,989 | € 3,122 |
| EU Blue Card | € 5,688 | € 5,942 |
2. Partner Residence Requirement
Gross Social Security Wage (SV-loon ), excluding 8% holiday allowance.
| Category | 2025 Requirement | 2026 Requirement |
|---|---|---|
| Partner / Spouse | € 2,245.80 | € 2,294.40 |
Key Takeaway for HR: If you hire a Highly Skilled Migrant in 2026, their salary will automatically exceed the financial threshold to sponsor a partner. For example, even a recent graduate on the “Reduced Criterion” (€ 3,122) earns significantly more than the partner requirement (€ 2,294.40).
The Hidden Trap: “Sustainable Income” (Duurzaamheid)
If the salary is sufficient, why are applications still rejected? The most common reason is Sustainability.
The IND requires that the sponsor’s income is not only sufficient but also “sustainable” for at least 12 months at the moment of application.
The “11-Month” Risk
A common scenario for HR managers:
- You hire an expat on a one-year contract.
- The expat arrives in the Netherlands and starts working.
- Two months later, they apply for their partner’s visa.
- Result: Rejection.
Why? By the time they apply, only 10 months remain on their contract. The IND strictly requires 12 months of future income from the date of application.
The Solution:
- Coordinate timing: Apply for the partner visa simultaneously with the HSM application.
- Contract phrasing: Ensure the contract start date and the application date align closely.
- Indefinite contracts: An indefinite contract (vast contract) automatically satisfies this rule, even during the probationary period.
Technical Detail: Gross Salary vs. Social Security Wage
When the IND assesses a partner application, they do not look at the “Gross Salary” stated in the offer letter. They look at the Social Security Wage (Sociale Verzekeringsloon) on the payslip.
- Gross Salary: The total agreed remuneration.
- Social Security Wage: The salary subject to social security contributions.
For most employees, the Social Security Wage is slightly lower than the gross salary (because pension contributions are deducted first).
HR Action Point: When verifying if an employee meets the threshold (especially for those not on the HSM scheme), always calculate based on the taxable wage after pension deductions, not the top-line gross figure.
Checklist for HR Relocations Process in 2026
As you process relocations for Q1 2026, ensure you can tick these boxes:
- Update Templates: Have you updated your employment contracts to reflect the minimum € 5,942 (or € 4,357) threshold for new HSM applications?
- Check the Date: Remember that applications received by the IND before 1 January 2026 are assessed on 2025 criteria; applications received on or after 1 January are assessed on 2026 criteria.
- Review Contract Duration: If an employee wants to bring a partner later in the year, does their fixed-term contract still have 12 months remaining?
Looking to expand your team in the Netherlands?
Ensure compliance and streamline yourinternational hiring with EMG.
