Outsourcing payment of an (international) employee’s salary is convenient, but perhaps you would rather do it yourself. Especially when taking on knowledge migrants, you may be facing highly complex processes. In that case, a hands-on expert who thinks along and renders advice comes in handy.

You can therefore call in our expertise for consultancy in the following fields:

  • 30% regulation (submitting request and applying)
  • IND application knowledge migrant
  • IND application partner and family members
  • Verification of compliance with recognised referee rule

To us a solution will only be a solution if it complies with the applicable regulations.

30% regulation

If a foreign employee comes to the Netherlands to work there, extra costs may be incurred, for instance because the employee’s costs of living are higher in the Netherlands than in the country of origin. The employer is allowed to pay these so-called extraterritorial costs to the employee tax-free. The employee also has the option, however, of receiving 30% of the salary, including reimbursement, tax-free.

The 30% regulation provides for paying 30% of the salary tax-free. The following conditions apply to using this regulation:

  • The employee was either recruited outside the Netherlands or has been seconded to work in the Netherlands.
  • The employee is in paid employment with a Dutch employer.
  • The specific expertise is hardly available in the Dutch labour market.
  • The employee should earn a salary of at least €38,347 per year, exclusive of the tax-free reimbursement.
  • If the employee is younger than 30 years and has a Master’s degree, an annual salary of at least €29,149, exclusive of the tax-free reimbursement, will apply.
  • Of the two years before his/her first working day in the Netherlands, the employee has lived for more than 16 months outside the Netherlands, at a distance of more than 150 kilometres from the Dutch border.
  • The employee has been granted a valid decision on the 30% regulation.

Advice 30% regulation for payroll accounting

To be allowed to apply the 30% regulation to the employee’s salary, the employer has to submit a request with the Dutch Tax and Customs Administration (Belastingdienst). The better informed you are about all preconditions, the better the chance that the request is granted. Holland Employment Experts is a hands-on expert on the 30% regulation and an expert on the more complex remuneration options. We will be pleased to advise you, so that you and the employee can have maximum benefit from the regulation.

IND application knowledge migrant

An employee who does not have the nationality of an EU/EEC country or Switzerland and who wants to work in the Netherlands will need a work permit and a residence permit. The employee may use the knowledge migrant work and residence permit.

For an employee to qualify for a knowledge migrant work and residence permit, the following criteria should be met:

  • The employee has an employment contract with the employer or research institution. The employer is a referee acknowledged by the IND (the Dutch Immigration and Naturalisation Service).
  • The employee will be earning a sufficient income.*
  • The salary agreed on is in conformity with the market.

* These are the IND salaries for 2020. The salaries indicated below are gross monthly salaries and may be subject to change.

Age/Type Salary (excl. 8%)
In conformity with search year € 2,423
Younger than 30 years € 3,381
30 years or older € 4,612


IND application partner and family members

If an employee who does not have the nationality of an EU/EEC country or Switzerland wants to work in the Netherlands as a knowledge migrant, and if this employee wants to take his/her partner and children with him/her to the Netherlands, the knowledge migrant’s partner and children are allowed to stay in the Netherlands on the basis of a permit of residence with a family member.

Holland Employment Experts will take care of the entire application for the family members, from the moment of arranging for an entry visa until the moment of their arrival in the Netherlands.

Verification of compliance with recognised sponsor

If your company is known as a recognised IND sponsor but lacks the specialist knowledge of all rights and obligations, Holland Employment Experts – a hands-on expert and a recognised referee for many years – will be happy to advise you. This will give you the certainty that you will act in conformity with all applicable legislation and regulations.

We can conduct an audit on your entire administration to assess whether you comply with the rules. We also want to pass on this knowledge via a workshop.

Applying for a quotation

If you are interested in detailed advice from one of the specialists of Holland Employments Experts, select the subject you want to consult us about here, after which we will contact you, free of any obligations. You can also call our consultant Sierk-Jan Ybema (+31 (0)6 14 42 30 25) or get in touch with us via our general number +31 (0)513 845491.

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