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30% ruling with regards to maternity leave/parental leave

Question:

I am considering taking some "ouderschapsverlof" (parental leave) after my baby is born. I understand this will reduce my wages by 20% possibly (temporarily changing from working 5 days/week to 4 days/week). Can this effect my 30% ruling? How do you calculate the salary on which the 30% ruling is based?

Answer:

The 30% ruling requires a certain minimum taxable salary per year. This salary is required, foreign salary can be taken into consideration. 

Working part time doesn‘t reduce the required salary pro rata, but an exemption has been made for parental leave and maternity leave. In that situation the required salary is reduced pro rata. So if your salary gets under the required salary due to the parental leave or maternity leave then you will not lose the 30% ruling. 


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Comments (7)
Comment by Irina on Mon, Jul 27th, 2015 at 2:56 PM
Could you please give a reference to a rule/low that in case of "ouderschapsverlof" (parental leave) the 30% ruling remains and calculated pro data. My employer states that 30% ruling requires min of Eur 36,705 on an annual basis and do not calculates 30% ruling as it is used to be before my baby was born.
Comment by Maud on Thu, Aug 13th, 2015 at 1:51 PM
Is this answer still valid ? thanks
Comment by Arjan Enneman on Fri, Aug 14th, 2015 at 9:53 AM
Yes, this answer is still valid.
Comment by Arjan Enneman on Fri, Aug 14th, 2015 at 10:20 AM
See article 8.2a of the Uitvoeringsregeling Loonbelasting 2011 which is currently valid.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 11:04 AM
The State Secretary of Finance approved that maternity leave will reduce the salary requirement pro rata. Your employer can contact the 30% ruling team at the tax authorities foreign department in Heerlen to get confirmation.
Comment by Ireen on Mon, Jul 23rd, 2018 at 2:42 PM
Hello, If I am Fiscal resident in The Netherlands but I received the maternity allowance in Spain paid by Spanish Authorities (because my Social Security is there): Am I obliged to declare this social benefit in the NL Tax? If so, Has the same nature as a salary money? Can be included in the 30%? Thank you in advance. Kind regards, Ireen.
Comment by Arjan Enneman on Wed, Sep 26th, 2018 at 5:56 PM
In the Netherlands your salary is paid while you are on maternity leave and this is taxed in the Dutch payroll. An allowance you receive in Spain may be taxable in the Netherlands, but the 30% ruling will not be applicable on this amount.
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