The employee can apply for the 30% ruling if he / she has specific expertise that can hardly be found on the Dutch labor market. That expertise is equated with a minimum salary excluding the free reimbursement in the Netherlands of € 38,347 in 2020 (€ 37,743 in 2019).
For employees under 30 years of age and in possession of a Dutch Master’s degree in university education or an equivalent degree obtained in a country other than the Netherlands, a minimum salary excluding the free reimbursement in the Netherlands should be at least € 29,149 in 2020 (€ 28,690 in 2019).
There is no minimum wage requirement for scientific research at a designated research institution.
The taxable wage for the 30% ruling is calculated based on the gross wage and the contribution to the health insurance (in Dutch: bijdrage zorgverzekeringswet). The taxable wage is therefore usually higher than the gross wage.