In our experience we know that the 30% ruling is a difficult issue in all ways of the ruling itself. Not only the conditions and the outcome, but also when and how to apply. In this article we would like to give you some insight, examples and options in regards to this really nice rule for you.
Basic: the 30% ruling is for expat employees with highly recommended skills. The 30% ruling is an advantage on the salary. A set30% of your normally taxed salary will now be paid non-taxed to you. For example. You earn gross EUR 10.000,00 and you will get EUR 3.000,00 non-taxed and the remaining EUR 7.000,00 will be taxed as normal.
In fact, the regulation states that the employer may reimburse 30% of the gross wage in addition to the wage as compensation for the extra costs incurred by working or moving to the Netherlands. It is not important whether these costs are actually incurred, the allowance is a lump sum.
| Salary information | Above 30 years of age | Under 30 years of age with master degree |
| Per year required fiscal salary(=70%) | EUR 39.467,00 | EUR 30.001,00 |
| Per month gross salary (=100%) | EUR 4.698,45 | EUR 3.571,55 |
A tax advisor, yourself or your employer can apply for this arrangement. At the end your employer needs to approve the application so most of the times your employer, or their tax help, files the application. In 6-7 weeks you will receive the granting letter if all is submitted correctly. The next 5 years of your employment you can use the 30% ruling on your salary.
Either way you need to apply within 4 months after your first start date.
You can not use the 30% ruling after the mentioned expiration date. In the granting letter this date is mentioned.
When you earn less than the required income it could be that the 30% ruling can not be processed at all or not for the complete 100%.
The moment that your employer does not extend your contract or ends your contract with you you have 3 months to find another employer. In case the same conditions are applicable you can continue to use the 30% ruling.
If you use our Payroll Services TOSS will be your employer and we will apply for you so long as all requirements are met in your situation.
There are 2 options. Maybe you already have a job in the Netherlands, and your current employer also processed the 30% ruling. In that case we will transfer your 30% ruling to our account so that we can process your 30% ruling on your salary. To change employer you need to have a new employer within 3 months after the contract with the previous employer, the one with which you have the 30% ruling, is terminated.
To apply for you we need some documents from your side like your 30% ruling granting letter and payslips from your former employer.
In the case your job with TOSS will be your first job we will apply with the Tax Authorities for the first time for you. Also in this case we need some additional documents but because your first job is with us we already have most of the docs in our files.
As The One Stop Shop, TOSS offers a wide range of services for expats and / or their employers in the field of living and working in the Netherlands with the aim of making every related process as smooth and effective as possible.
We have over 20 years of experience and we have carefully built up an extensive global network of specialists to serve you. All our team members are specialized and educated with all needed payroll certificates and our services meet the (inter)national standards.
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