Newsflash January 2012
New wage criteria for labour migrants and highly educated persons
The Minister of Social Affairs and Employment published the new wage criteria for the ‘Kennismigrantenregeling’. Below you find the gross year income for 2012 a migrant needs to receive to apply for the ‘Kennismigrantenregeling’:
| Labour migrants older than 30 years | € 51.239 |
| Labour migrants younger than 30 years | € 37.575 |
| Graduated in the Netherlands and ruling for highly educated persons | € 26.931 |
These new criteria will be applicable for applications done after January 1, 2012. When the application for a MVV was filed before January 1, 2012, the wage criteria for 2011 are applicable, even when the application for a residence permit will be filed after January 1, 2012.
Social security treaty between the Netherlands and India
On December 1, 2011 the Agreement on Social Security between India and the Netherlands took effect. Based on this treaty it is possible to stay social secured in the Netherlands during an assignment to India (for a maximum period of 5 years). The Certificate of Coverage, which your employee will require, will be issued within 3 months after the date of application.
Amendment of the 30%-ruling
Last month we informed you about the suggested amendments of the 30%-ruling. On December 20, 2011 the First Chamber agreed with these amendments. Therefore from January 1, 2012 the new criteria will be applicable.
Below you find the short version of the amendment again:
- The 30%-ruling will only be applicable for employees who have a fiscal salary of more than € 35.000 excluding the 30% compensation (the income including the 30% compensation will be € 50.000).
- There will be no salary criteria for foreigners who have obtained a doctorate in the Netherlands and who start working within 1 year after graduating. The 30% ruling is not applicable when this employee lived less than 150 kilometres from the Dutch border before he/she started his doctorate in the Netherlands.
- Foreigners who hold a Master degree and are younger than 30 years at the moment they are recruited from abroad will be eligible for the 30%-ruling if they receive a salary of € 38.007 including the compensation for the 30%-ruling (which is a fiscal salary of € 26.605).
- The maximum term of the 30%-ruling will be reduced to 8 years (this was 10 years).
- Employees who lived more than 150 kilometres from the Dutch border at the moment they start working in the Netherlands, will not be entitled to the 30%-ruling anymore.
Employees who are recruited from abroad before January 1, 2012 and who did not met the conditions for the 30% ruling at that moment, can not apply for it again after January 2012, even when this employee meets the new criteria.
After a period of 5 years, the tax office can and will check again whether the employee meets the (new) conditions. If the employee does not meet these conditions, the 30% ruling will end after 5 years from the date the 30% ruling was granted and not when the check took place.
We trust to have informed you sufficiently with the above. Please feel free to contact us in case you have questions about the above or to receive more information on the above topics. You can reach us on the following number (+31)040-8001940 or e-mail us at .