30% ruling with regards to maternity leave/parental leave

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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 affect 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.