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
- option rights
- token money
- obligatory premiums
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).