30% rule

Is a foreign employee coming to work for you in the Netherlands? Then chances are that additional costs will be incurred. But good news: as an employer, you can reimburse these expenses to the employee untaxed! In fact, as an employer, you can choose to pay 30% of the salary, including compensation, tax-free for these employees.

The Boys from HR are happy to help with this arrangement and think with you!

Are you eligible for the 30% rule?

There are a number of conditions attached to the 30% rule, namely:

  • The employee was recruited or posted outside the Netherlands to work in the Netherlands.

  • The employee is employed by a Dutch employer.

  • The employee has a specific expertise that is hard or impossible to find in the Dutch labor market.

  • The employee has a valid decision for the 30% rule.

Advice from The Boys

As an employer, you must file an application with the IRS in order to apply the 30% rule to your employee’s salary. The better prepared you are, the more likely you are to succeed. The Boys from HR are experts in the 30% rule and are happy to advise you! We ensure that both the employer and employee can get the maximum benefit from the plan.