In order to be eligible for the 30%-facility, a crucial requirement is that the employee is obliged to have specific expertise. This requirement is met in case the employee’s taxable salary during the entire term of the 30% facility meets the salary criterion each taxable year.The annual required taxable salary is not fixed but is indexed by the Dutch tax authorities every year. For 2021 for example, the salary should be above EUR 38.961 or EUR 29.616. For employees under the age of 30 with a qualifying master’s degree the salary requirement for 2021 amounts to or EUR 29.616.
To check whether the employee’s salary meets the required minimum as prescribed above for 2021, the Dutch Tax Authorities will check the employer’s 2021 payroll information. In case this information shows that the minimum taxable salary requirement for 2021 has not been met, the 30% facility will be withdrawn with retroactive effect. Furthermore, for the coming years, the 30% facility will then be no longer applicable for this employee.
Considering the above we strongly advise each employer to check the salaries of all 30% qualifying employees before the end of this year in order to determine whether the taxable salaries meet the minimum salary-requirements for 2021.