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.