The 30% ruling is linked to your Dutch employer. Only the Dutch employer mentioned on the granted 30% letter is allowed to process the 30% ruling in the payroll.
If you change employer, you will have to apply for the 30% ruling again (for the remaining duration of your already granted 30% ruling).
Note that Article 10ed of the Wage Tax Implementing Decree 1965 refers to 3 months. No calendar months. For example: the official end date of the previous employer is 8 September 2020, then the 3-month period ends on 7 December 2020 and a new employment contract must have been concluded before this date. The actual work at the new employer does not need to start yet.
- If an incoming employee gets a new employment with another Dutch employer during the granted duration of the 30% ruling, the 30% ruling will remain applicable for the remaining duration, provided that the period between the end of the employment at the previous Dutch employer and the formation of the employment contract with the new Dutch employer is no longer than three months.
- The new Dutch employer must again proof that the employee should be considered as an incoming employee by submitting a new application for the 30% ruling for the remaining duration.