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The 30% ruling is calculated on the wage of present employment. What does this include?

Part of the salary which qualifies for the 30% ruling

Qualified are for example:

  • the agreed monthly salary (fixed or variable)
  • holiday allowance
  • bonuses
  • option rights
  • token money
  • obligatory premiums
  • tantiemes

Part of the salary which doesn't qualify for the 30% ruling

Excluded are for example:

  • a redundancy/severance payment
  • (tax free) cost allowances (travel allowance, representation allowance etc).


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Comments (2)
Comment by tata on Thu, Mar 22nd, 2012 at 12:00 AM
what happens if finally the sum of the variable and fixed incomes will not result in a the min salary level to qualify for the 30% rule? this may happen if the bonuses are not to be payed out for some reason. will i be then asked to return the tax on the 30% allowance?
Comment by arjan enneman on Thu, Mar 29th, 2012 at 2:18 PM
if your income falls below the minimum salary requirement you may indeed lose the 30% ruling. as far as i know this will not happen retro-active and requires action from the side of the tax authorities.
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