Can the 30% ruling be applied in the payroll during the application?
For practical reasons the Statesecretary of Finance has approved that an employer, in anticipation of the grant, can already use the 30% ruling in the payroll administration. A tax free reimbursement can then be paid to the employee without proof of extraterritorial costs.
If it later turns out that the 30% ruling is not granted, no tax need to be levied if the employer demonstrates that the employee really made extraterritorial costs which are covered by the paid tax free reimbursement or that the reimbursement is paid back by the employee 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 wage tax return.