One important requirement in order to be eligible for the 30% ruling is the salary requirement.
In 2019, the salary for 30% ruling eligibility is set on €37.743. This means that the fiscal salary of your employees who enjoy the 30% ruling will have to be minimally this amount in order to stay/be eligible for the tax ruling.
If the salary is above the €53.918,00 the employee will enjoy the full 30% advantage. If the salary is lower, your employee will receive a partial benefit.
People who are up to 30 years of age and hold a master degree that has been valued equally to a Dutch master of science will have to meet a lower salary criterion; €28.690. As soon as the employee turns 30 years, the higher criterion will apply.
If you would like to examine your employee’s eligibility, please check our handy 30% ruling survey tool.
As you know, the eligibility for the 30% ruling is checked using different factors, not only salary. Recruitment from abroad, former residency on more than 150 kilometers from the Dutch border, and past stays in the Netherlands, are also conditions that have to be met.
Settle Service offers a fast track 30% ruling service , which means implementation can be immediate after we have officially established eligibility.
Some employers choose to just implement full 30% ruling benefits. We always advice to also implement partial 30% rulings, the employee’s salary may rise and with that she/he may be eligible for the full benefit. Besides this, the competition on the labour market is fierce, not implementing a rule in which the employee only get partial benefit may mean the difference to choose for another employer.
If you would like to receive our specific advice, please contact us on firstname.lastname@example.org.