If the employee changes employer should a new 30% application be submitted?

Yes, if the incoming employee obtains another employer during the period concerned, the 30% ruling remains in effect at the joint request of the employee and the new employer, provided that the period between the end of employment by the old employer and the conclusion of the employment contract with the new employer does not exceed three months

A request must be filed within four months after the start of the contract again. For such a request the new employer is obliged to demonstrate anew that the employee can be designated an incoming employee.

It is not required that the incoming employee was dismissed from the previous job, so also if the employee himself decides to change employer, the 30% ruling can be requested again.

Expatax can assist with the application.