Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?
If the application is made within 4 months after the start date of the employment contract the 30% ruling can be issued with retro active effect till the start date of the contract the moment it is granted.
For practical reasons the Statesecretary of Finance approves that the employer, in anticipation of the decree is granted the free reimbursement for extraterritorial costs in accordance with the rule of evidence. If it later emerges that the decree is not granted, no tax need to be levied if it is demonstrated that a free reimbursement of extraterritorial costs is concerned or that the reimbursement is paid back immediately. If the (taxed part of) the reimbursement is not repaid, the employer is obliged to pay the wage tax - if necessary as gross - with the next tax return.
If the application is made later then 4 months after the start date of the contract then the 30% ruling can only be granted from the first of the month after the month in which the application was made.