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30% ruling on my holiday allowance after I leave the company / holland


Question:

I have lived and worked in Holland and received the 30% ruling for the last 5.5 years. This year I will complete my last days work, leave my current Dutch employer / Holland and return to the UK. I would like to know if a decision (new 30% rules) has been made on whether the 30% ruling will be applicable for the money I will receive for my holiday month (usually May)? I heard a court case was deciding this but I do not know / can not find the result. My HR dept says I have to wait and see but I want to know before hand.

Answer:

When your employment ends your employer will have to pay the remaining holiday allowance together with the last salary payment. Your employer can‘t wait till May! So in this case there is no issue with the 30% ruling at all. It can be calculated on the holiday allowance.

The court cases saw on bonuses which can only be paid for example after the results of the current year are known or option payments. The court confirmed that the 30% ruling was applicable on delayed payments which were related to work performed in the Netherlands. However, under the new tax rules (from 1 January 2012) it is not possible anymore to calculate the 30% ruling on payments received after the employment ended (with an exemption for the last standard salary payment which may arrive shortly after the contract has ended).

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