15 Mar Important notice: new wage standards in 2022 for the 30% ruling and (highly skilled) migrants
Important notice: new wage standards in 2022 for the 30% ruling and (highly skilled) migrants
15 March, 2022
Does your company employ people from abroad who use the 30% Dutch tax facility, or who work in the Netherlands on a residence permit as a highly skilled migrant or with an EU Blue Card? Then they – and you – need to comply with the applicable wage standards. These wage standards have been raised in 2022.
30% tax ruling
In order to apply the 30% ruling to employees whom you have recruited from abroad, both you and they must meet a number of conditions. The wage standard is one of the most important conditions. It is essential that the fiscal (taxable) wage of the employees (i.e. not the gross salary) meets this wage standard. As of 1 January 2022, the wage standard has been increased from € 38,916 to
€ 39,467 a year.
A lower salary standard applies to employees under 30 years old and who earned a Dutch master’s degree or equivalent foreign qualification. The lower wage standard in 2022 amounts to € 30,001 per year.
It is important to be aware that your staff must meet the wage standard at any given moment during the calendar year. Our advice is to meet the wage standard of the 30% ruling every month and to update the 30% ruling in May (when the holiday pay is due) and again in December (end of year). If your staff member doesn’t meet the wage standard throughout the year, you run the risk of the 30% ruling for that employee being revoked (with or without retroactive effect) and you will have to pay the additional wage tax and contributions for the employee.
Highly skilled migrant
Highly skilled migrants and migrant workers are obliged to meet a series of conditions before they are eligible for a residence permit. Here, too, one of those conditions is compliance with the wage standard. The wage standard in these cases is a minimum gross salary criterion per month excluding 8% holiday allowance.
When referring to highly skilled migrants, we differentiate between highly skilled migrants over or under the age of 30, and students who recently graduated in the Netherlands. A different wage standard applies to each of these groups.
- Highly skilled migrants younger than 30: €3,549 gross a month
- Highly skilled migrants aged 30 and above: €4,840 gross a month
- Students who recently graduated in the Netherlands: € 2,543 gross a month
European Blue Card
The wage standard for highly skilled migrant workers who (plan to) work in the Netherlands under an EU Blue Card must be at least € 5,670 gross a month (excluding 8% holiday allowance).
For questions on how to apply for the 30% ruling, for a residence permit for highly skilled migrants, or for an EU Blue Card, please contact your representative at Joanknecht or one of the tax consultants. They will be happy to help you.