{"id":43294,"date":"2017-11-20T13:27:51","date_gmt":"2017-11-20T12:27:51","guid":{"rendered":"https:\/\/limes-int.com\/annual-review-30-ruling-salary-requirement-2017\/"},"modified":"2017-11-20T13:27:51","modified_gmt":"2017-11-20T12:27:51","slug":"annual-review-30-ruling-salary-requirement-2017","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/annual-review-30-ruling-salary-requirement-2017\/","title":{"rendered":"Annual review 30% ruling salary requirement (2017)"},"content":{"rendered":"<p>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.<\/p>\n<p>For 2017, the taxable salary must be more than EUR 37,000 and more than EUR 28,125 for employees holding a Master Degree and who are younger than 30 years old.<\/p>\n<p>The condition is checked by the Dutch tax authorities through the 2017 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 If it would appear that the condition is not fulfilled the 30% ruling will be withdrawn with retroactive effect and can no longer be applied.<\/p>\n<p>We therefore advise to verify before year end that employees with a 30% ruling still meet their salary criteria for 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 2017, the taxable salary must be more than EUR 37,000 and more than EUR 28,125 for employees  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43294","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43294"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43294\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43294"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}