IND and Tax office Salary Criteria 2023

Picture of Cristian van Breemen

As we are approaching the end of the year, we would like to inform you about the new salary criteria the IND will apply to immigration applications for Highly Skilled Migrant in 2023 as well as about developments in the regulations surrounding the 30% ruling:

Salary criteria for highly skilled migrants

The IND raises the salary criteria for highly skilled migrants by a few percent every year. The following salary criteria apply for 2023:

  • Highly skilled migrant aged 30 or older: € 5,008
  • Highly skilled migrant under the age of 30: € 3,672.00
  • Orientation year (reduced salary criterion): € 2,631
  • European Blue Card: €5,867

The above salary criteria are exclusive of holiday allowance; any 13th month and/or other allowances may only be taken into account if they have been contractually agreed upon and are paid out monthly to the employee’s bank account.

30% ruling

One of the conditions to qualify for the 30% ruling is a ‘specific expertise’ in the form of a minimum annual salary in the Netherlands. For 2023, this has been determined as follows:

  • For employees aged 30 or older: €41,953 (up from €39,467 in 2022)
  • For employees under the age of 30 with a master’s degree: €31,891 (up from €30,001 in 2022)

The above gross annual salary includes contractually agreed holiday allowance, 13th month and/or bonus, but excludes the tax-free allowance.

If the above salary is ultimately not achieved over the year, the 30% ruling is withdrawn for the entire year and will not be granted again. It is also important to keep an eye on the age of the employee. If an employee turns 30, the higher salary criterion mentioned above will apply from the month following the month in which the employee had his / her birthday.

Capping by 2024

From 2024, there will also be a maximum amount over which the 30% ruling can be applied. This maximum amount is equal to that stated in the Standards for Remuneration Act (de Wet Normering Topinkomens, or WNT standard, popularly known as the Balkenende standard), which amounts to €223,000 for 2023 (including holiday allowance, year-end bonus, pension contribution and taxable expenses such as a taxable travel allowance). This amount is indexed every year, just like the minimum annual salary mentioned above; it is therefore not yet clear what this amount will be in 2024.

For employees for whom the 30% ruling was already applied in 2022, the transitional arrangement is that the capping measure will not apply until 2026.

If you have any questions based on the above, please do not hesitate to contact us.

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