{"id":43330,"date":"2018-12-28T09:44:21","date_gmt":"2018-12-28T08:44:21","guid":{"rendered":"https:\/\/limes-int.com\/salary-criteria-30-ruling-2019-and-transitional-arrangement-for-existing-30-ruling-grants\/"},"modified":"2018-12-28T09:44:21","modified_gmt":"2018-12-28T08:44:21","slug":"salary-criteria-30-ruling-2019-and-transitional-arrangement-for-existing-30-ruling-grants","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/salary-criteria-30-ruling-2019-and-transitional-arrangement-for-existing-30-ruling-grants\/","title":{"rendered":"Salary criteria 30% ruling 2019 and transitional arrangement for existing 30% ruling grants"},"content":{"rendered":"<p><strong>The salary criteria for the 30% ruling as per January 2019 are:<\/strong><\/p>\n<ul>\n<li>The annual taxable salary for an employee must be more than EUR 37,743 (2018: EUR 37,296).<\/li>\n<li>The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR 28,690 (2018: 28,350).<\/li>\n<\/ul>\n<p><strong>Transitional arrangement:<\/strong><br \/>\nAs from 1 January 2019 the duration of the 30% ruling will be reduced from 8 to 5 years. There is a transitional arrangement for existing 30% rulings. The end date on your existing notification may have changed due to the new legislation. The new end date can be determined on the basis of the overview below.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"302\"><strong>End date on existing 30%-ruling notification is in:<\/strong><\/td>\n<td width=\"302\"><strong>New end date is: <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"302\">2019 of 2020<\/td>\n<td width=\"302\">Equal to the end date on the 30% ruling notification<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">2021, 2022 of 2023<\/td>\n<td width=\"302\">31 December 2020<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">2024 or later<\/td>\n<td width=\"302\">The end date on your 30% ruling notification less 3 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Dutch Tax Authorities will <em>not<\/em> issue a new notification. The new end date will have to be implemented in the payroll administration by the employer.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The salary criteria for the 30% ruling as per January 2019 are: The annual taxable salary for an employee must be more than EUR 37,743 (2018: EUR 37,296). The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR  [&#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-43330","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43330","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=43330"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43330\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43330"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}