January 2025

UK update: Voluntary National Insurance (NI)

2025-01-21T12:17:23+01:0021 January 2025|Social security, Tax + global mobility|

As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]

December 2024

30% ruling salary norms and income capping 2025

2024-12-12T13:28:14+01:0012 December 2024|Tax + global mobility|

The salary norms and income cap for 2025 for the 30% ruling have now been officially published by the Dutch tax authorities. Salary norm 30% ruling 2025 Below you find the applicable annual taxable salary norms for 2025: More than EUR 46,660 (2024: EUR 46,107). More than EUR 35,468 [...]

30% ruling: Ukrainian refugee recruited from abroad according to court

2024-12-04T16:05:36+01:004 December 2024|Tax + global mobility|

According to the court of North Holland a Ukrainian refugee who travelled to the Netherlands in March 2022 is eligible for the 30% ruling. The employee fled Ukraine with his family, after which they were granted temporary residence in the Netherlands. In Ukraine, they kept their home, bank accounts [...]

November 2024

Year-end payroll audit for employees with the 30% ruling

2024-11-06T08:35:13+01:006 November 2024|Tax + global mobility|

With the end of the year approaching, payroll administrators should take the opportunity to perform a comprehensive review of payroll processing and begin preparations for the upcoming year. For employers whose employees benefit from the 30% ruling, this tax advantage grows in significance each year. There have been substantial [...]

October 2024

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