Outsourcing payment of an (international) employee’s salary is convenient, but perhaps you would rather do it yourself. Especially when taking on knowledge migrants, you may be facing highly complex processes. In that case, a hands-on expert who thinks along and renders advice comes in handy.
Strategic HR consulting services for your company
Leveraging our expertise and experience to drive your company’s success
Navigating the complex processes and regulations involved in immigration and employment law can be overwhelming. That’s why the experts at Tentoo are here to help. Our consultancy services are designed to guide you through the intricacies of the process, providing you with the knowledge and support you need to make informed decisions and achieve your goals.
At Tentoo, we believe that a solution is only truly effective if it complies with all applicable regulations. That’s why we’re committed to providing tailored solutions that meet your unique needs and align with all relevant laws and guidelines.
You can call in our expertise for consultancy in the following fields:
- 30% regulation (submitting request and applying)
- IND application knowledge migrant
- IND application partner and family members
- Verification of compliance with recognised referee rule
The 30% regulation
Tax-Free Benefits for Foreign Employees
If a foreign employee comes to the Netherlands to work there, extra costs may be incurred, for instance because the employee’s costs of living are higher in the Netherlands than in the country of origin. The employer is allowed to pay these so-called extraterritorial costs to the employee tax-free. The employee also has the option, however, of receiving 30% of the salary, including reimbursement, tax-free during the first 20 months of employment. The 20 months after that, they can receive 20% of the salary tax-free. The next 20 months this will be 10%.
The 30% regulation provides for paying 30% of the salary tax-free. The following conditions apply to using this regulation:
- The employee was either recruited outside the Netherlands or has been seconded to work in the Netherlands.
- The employee is in paid employment with a Dutch employer.
- The specific expertise is hardly available in the Dutch labour market.
- The employee should earn a salary of at least €41,954 (2023) per year, exclusive of the tax-free reimbursement.
- If the employee is younger than 30 years and has a Master’s degree, an annual salary of at least €31,891 in 2023, exclusive of the tax-free reimbursement, will apply.
- Of the two years before his/her first working day in the Netherlands, the employee has lived for more than 16 months outside the Netherlands, at a distance of more than 150 kilometres from the Dutch border.
- The employee has been granted a valid decision on the 30% regulation.
To be allowed to apply the 30% regulation to the employee’s salary, the employer has to submit a request with the Dutch Tax and Customs Administration (Belastingdienst).
Submitting a request for the 30% rule can be a daunting task, but with our hands-on expertise and knowledge of all preconditions, we can help increase your chances of success. Our team will work closely with you to ensure that you understand all the requirements and are well-informed about the process.
Get advice for the 30% regulation for payroll accounting at Tentoo
The better informed you are about all preconditions, the better the chance that the request is granted. Tentoo is a hands-on expert on the 30% regulation and an expert on the more complex remuneration options. With our guidance, you can rest assured that you and your employees will receive maximum benefit from the regulation. We will be pleased to advise you, so that you and the employee can have maximum benefit from the regulation. Contact us today to learn more about our services and how we can assist you.
IND application knowledge migrant
Criteria for Obtaining a Knowledge Migrant Permit in the Netherlands
For an employee to qualify for a knowledge migrant work and residence permit, the following criteria should be met:
- The employee has an employment contract with the employer or research institution. The employer is a referee acknowledged by the IND (the Dutch Immigration and Naturalisation Service).
- The employee will be earning a sufficient income.*
- The salary agreed on is in conformity with the market.
*An employee who does not have the nationality of an EU/EEC country or Switzerland and who wants to work in the Netherlands will need a work permit and a residence permit.
If you employ a knowledge migrant, you are required to pay him or her the minimum knowledge migrant salary. For 2024, the minimum knowledge migrant salary is set at:
|Salary (excl. 8%)
|In conformity with search year
|Younger than 30 years
|30 years or older
IND application partner and family members
Bringing Your Family to the Netherlands as a Knowledge Migrant
If an employee who does not have the nationality of an EU/EEC country or Switzerland wants to work in the Netherlands as a knowledge migrant, and if this employee wants to take his/her partner and children with him/her to the Netherlands, the knowledge migrant’s partner and children are allowed to stay in the Netherlands on the basis of a permit of residence with a family member.
Tentoo will take care of the entire application for the family members, from the moment of arranging for an entry visa until the moment of their arrival in the Netherlands.
Verification of compliance with recognised sponsor
Partner with Tentoo to ensure compliance with IND regulations
If your company is known as a recognised IND sponsor but lacks the specialist knowledge of all rights and obligations, Tentoo – a hands-on expert and a recognised referee for many years – will be happy to advise you. This will give you the certainty that you will act in conformity with all applicable legislation and regulations.
We can conduct an audit on your entire administration to assess whether you comply with the rules. We also want to pass on this knowledge via a workshop.
Tentoo: Your Trusted HR Partner
Our experts are ready to help
Please fill out the form below to request our services. We are committed to providing exceptional service and helping you navigate the complex world of Dutch employment law and regulations. Let Tentoo be your trusted partner in ensuring compliance and success in the Dutch market.