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. So please check the salary requirement 2019 for the HSM immigration application.
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, and 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 had to be €37.296 in 2018. The new salary requirement for 2019 is 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 you would like to examine your (employee’s) eligibility, please check our handy 30% ruling survey 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 firstname.lastname@example.org.
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. We keep you up to date on recent changes on the 30% ruling facility.