Skip to content
Menu
  • Home
  • 30% ruling
    • Basis and general remarks
    • Incoming employee
    • Conditions
    • Terms
    • Taxable salary
    • Addendum employment contract
  • Situations
    • 150 kilometres from the Dutch border
    • Prior stay in the Netherlands
    • Cross border
    • Unemployed
    • New employer
    • Part time work
    • Maternity leave / Parental leave
    • Garden leave (dismissal/suspension/inactivity)
    • Tax benefit through payroll without granted 30% ruling letter
    • Master Degree / PhD.
    • NUFFIC evaluation of your master diploma
  • Exchange foreign driving license
  • Covid-19
  • Transitional law
  • Mortgage
  • News
    • Salary Thresholds in 2021
    • 1/1/2020 – Salary Thresholds in 2020
    • 1/1/2019 – Salary Requirements in 2019
    • 2/11/2018 – Transition period Dutch 30% Ruling
    • 15/10/2018 – Transitional period announced
    • 6/10/2018 – Pay out bonuses before 2019 in case of losing entitlement
    • 20/9/2018 – The Netherlands – Shortening of the 30% ruling for expatriate employees from eight to five years
  • Contact
30% Ruling

Covid-19

What is the impact on the 30% facility if an incoming employee’s employment contract starts in the Netherlands, but he/she cannot come to the Netherlands due to the corona virus?
The employee wil nog lose the entitlement for the 30% facility. It might be that the start date of the decision must be adjusted if the 30% facility has already been applied for on when the 30% facility already has been granted. This should always be properly assessed to avoid losing part of the employee’s benefit.

What is the impact on the 30% facility of an employee in case the employer receives an allowance of the government for the salary costs (NOW ruling)?
The employee remain receiving 100% of his salary. In case the salary on annual base is exceeding the minimum salary requirement for the 30% ruling facility, it won’t impact the granted 30% ruling of teh employee.

What is the impact in case the employee has accepted a salary reduction in order to be able to partially relieve the company during the covid pandemic?
In case the annual salary remains above the minimum salary requirement of the 30% ruling, it won’t impact the granted 30% ruling of the employee. In case the annual salary falls below the minimum salary requirement, it will have impact on the 30% ruling of the employee. The employee will lose the 30% ruling as of the moment the salary will be exceeding the minimum salary requirement.

What is the impact in case the employee will start working part time, in order to partially relieve the company during the covid pandemic?
In case the annual salary remains above the minimum salary requirement of the 30% ruling, it won’t impact the granted 30% ruling of the employee. In case the annual salary falls below the minimum salary requirement, it will have impact on the 30% ruling of the employee. The employee will lose the 30% ruling as of the moment the salary will be exceeding the minimum salary requirement.

What if the employee has lost his/her job and cannot find another job within 3 months?
The employee will loose the 30% ruling with the employer he/she worked for. The 30% ruling will end on the last official day of employment. The employee is not eligible for the 30% ruling in case he/she is unemployed for a longer period than 3 months. The Dutch tax authorities have not eased this rule due to the Covid situation.

Tags

16 out of 24 months (1) 30% ruling (1) 150 kilometres (1) Annual taxable income (1) Application 30% ruling (1) apply here (1) Belastingdienst (4) Curtailment (1) Dutch border (1) Dutch tax authorities (3) Hired from abroad (2) Maternity leave (2) Parental leave (2) Proof of residency abroad (1) Salary requirement (2) Salary requirements in 2020 (1) Transition period (1)

Recent Posts

  • Salarisvereisten in 2021
  • Salary Thresholds in 2021
  • Salarisvereisten in 2020
  • Salary Thresholds in 2020
  • Salarisvereisten in 2019

Where we drink our coffee

Cypresbaan 9
2908 LT, Capelle aan den IJssel
The Netherlands

When you can drop by for coffee

Weekdays: 9 am – 6 pm
Saturday: Family time
Sunday: Family time

©2022 30% Ruling | WordPress Theme by Superbthemes.com