Is the 30% ruling also applicable on a parttime job at a second employer?
Article ID: 268 | Last Updated: Thu, Dec 10, 2015 at 8:52 AM
I still work at the company that applied for my 30% rule last year (I got it in November 2011). At the same time I started a part-time job at another company in the same city. Does the 30% rule apply to my part-time job salary too?
The 30% ruling is only applicable on the employment between yourself and the employer with whom you have filed the application together. This employer is also specifically mentioned on the declaration which was provided by the tax authorities showing that the 30% ruling was granted. This means that the ruling is not applicable on your part time job. For this employment you would have to file a separate application. However, since you will not have been recruited from abroad by both employers it is not very likely that the ruling will be granted for the part time job, there is also no change of employer. The Supreme Court has already confirmed this in a similar case.