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Is the 30% ruling a benefit for the employee or the employer?


I was wondering if the 30% ruling is the benefit for the employee or the employer?


The 30% ruling is in principle a benefit to the employee, as a way to convince the employee to come to the Netherlands and to cover the extra territorial expenses which are made by the employee. However, if employer and employee agreed a certain net salary the benefit of the 30% ruling goes to the employer.

Please note that not every employer is willing to cooperate. It is possible that the employer will not support the application of the 30% ruling due to company policies. An employee does not have an automatic right to claim the 30% ruling, the application can only be made by the employee and the employer together.

So most of the times the benefit goes to the employee, but it happens that only the employer benefits or nobody at all. It is therefore important to negotiate this before signing an employment contract. When you apply make sure the employment contract mentions how the 30% ruling will be implemented in the payroll administration.

Expatax can assist with the application and with the payroll administration

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