Can the minimum salary requirement for the 30% ruling be reduced pro rata for a part time job?
You have explained to us that the new 30% ruling means a salary will need to be over € 52,436 gross (€ 36,705 taxable) per annum to be considered for qualification.
If you only work 3 days a week is that still the case or would it then be € 31,461 (€ 22,023 taxable)?
The minimum salary is required per year and is not reduced pro rata, not even if you don‘t work in the Netherlands the whole year due to unemployment or sabbatical or if you only work part time.
The required salary is only reduced pro rata if you didn't stay in the Netherlands the whole year since you came to or left the Netherlands during the year.