Salary requirements 30% ruling for 2021
An important requirement for the application of the 30% ruling is that the incoming employee has specific expertise that is scarce on the Dutch labor market. The Tax and Customs Administration assumes that employees have this expertise if they earn a certain salary. This salary is indexed annually. The final amounts will not be published until the beginning of the new year in the Adjustment scheme for direct taxes.
The provisional salary requirements for the 30% scheme for 2021
- The taxable wage for an employee must be more than EUR 38,961 (2020: EUR 38,347) on an annual basis.
- The taxable wages for an employee who has a master’s degree and who is also younger than 30 years must be more than EUR 29,616 (2020: EUR 29,149) on an annual basis.
Make sure that your employees meet the new indexed amounts annually.