The 30% ruling is calculated on the wage of present employment. What does this include?

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Part of the salary which qualifies for the 30% ruling

Qualified are for example:

  • the agreed monthly salary (fixed or variable)
  • holiday allowance
  • bonuses
  • option rights
  • token money
  • obligatory premiums
  • tantiemes

Part of the salary which doesn’t qualify for the 30% ruling

Excluded are for example: