Index


  • Fast track 30% ruling service
  • Required salary for 30% ruling eligibility
  • Check your employee’s eligibility
What are the requirements for the 30% ruling?

An application for the 30% ruling might seem like an relatively easy task. However, there are many items that you have to take in to account. Moreover, the risk when the rule has been implemented correctly is high. The ruling may be stopped in retrospective! At Settle Service we have a a specialized team that checks and submits all 30% applications.

Fast track 30% ruling service

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.

The requirements

One important requirement in order to be eligible for the 30% ruling is the salary requirement.

Required salary for 30% ruling eligibility

In 2021, the minimum taxable or fiscal salary for 30% ruling eligibility is set on € 38.961. 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 € 55.659 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; € 29.616 (full advantage as from a salary of € 42.309). As soon as the employee turns 30 years, the higher criterion will apply.

Other requirements

– the employee must have been recruited from abroad. This is even applicable in case of a change of employer in the Netherlands. We will examine if your new employee was originally recruited from abroad.

– the employee must have lived on a distance of more than 150 kilometers from the Dutch border in 16 out of 24 for months before she/he arrived in the Netherlands. This has to be proven by documents. 

Past stays in the Netherlands will be deducted from the total length of the ruling (if the employee is eligible after all).

Check your employee’s eligibility

If you would like to examine your employee’s eligibility at a glance, please check our handy 30% ruling survey tool.

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