To qualify for the 30%-ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- exceeds the minimum salary criterion.
For 2015, the taxable salary must be more than EUR 36,705 and more than EUR 27,901 for employees holding a Master Degree and who are under 30 years old.
The condition is checked by the Dutch tax authorities through the 2015 payroll information provided. If it would appear that the condition is not fulfilled the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied.
We therefore advise to verify before the end of this year that employees with a 30%-ruling still meet their salary criteria for 2015.