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Salary requirements 2019 for immigration and 30% ruling

Salary requirement 2019 for highly skilled migrants

The highly skilled migrant (HSM) procedure is used for employees with a non-EU nationality who work on a local (Dutch) contract. The question if those employees are highly skilled is measured by their income level, not so much through their educational or professional background. The HSM salary requirement changes per year. It is very important that the salaries of your non-EU highly skilled migrants always meet the requirement, even if the employee works parttime. We strongly advise you to check this as the Dutch goverment does check this regularly.

The Ministry of Social Affairs and Employment has announced the new salary requirements for highly skilled migrants as from 1 January 2019:

  • Highly skilled migrants younger than 30 years: € 3.299,00 gross per month excluding holiday allowance
  • Highly skilled migrants 30 years or older: € 4.500,00 gross per month excluding holiday allowance
  • Highly skilled migrants following an orientation year or within 3 years after graduating or work as a scientific researcher: € 2.364,00 gross per month excluding holiday allowance
  • European Blue Card: € 5.172,00 gross per month excluding holiday allowance

Intra corporate transferee (ICT) procedure

The ICT procedure is used for assignees who are/stay on contract in a non-EU country and are seconded to the Netherlands. The maximum duration of this procedure is 3 years. The salary requirement is a bit vague; the law says that the salary should be market compliant. In practice the Dutch immigration authorities take the HSM salary requirement as the basis.

Salary requirement 2019 for 30% ruling

The eligibility for the 30% ruling is checked using different factors, like recruitment from abroad, former residency on more than 150 kilometers from the Dutch border, past stays in the Netherlands. Another very important requirement in order to be eligible for the ruling is the salary requirement.

The fiscal salary in order to be eligible for the 30% ruling has to be € 37.296 in 2018. The new requirement for 2019 has not been confirmed yet, the amount will likely be around two hundred euro’s higher in 2019.

If you would like to examine your (employee’s) eligibility, please check our handy tool. The tool will give a general outcome, if you would like to receive our specific advice  I kindly ask you to contact us on

The 30% rulings that will come into effect in 2019 will probably have a maximum duration of 5 years. The final decision on this will be taken in December 2018.