A highly skilled migrant is an employee with a non-EU nationality who works for a recognised sponsor in the Netherlands on the basis of a work contract and fulfills specific age, salary and experience requirements. For highly skilled migrants from the age of 30 upwards, a higher income requirement applies than for highly skilled migrants under the age of 30 or for those who have graduated in the Netherlands. For 2022, the monthly gross income excluding holiday allowance is € 4,840 for employees 30 years and older, € 3,549 for employees under 30, and € 2,543 for a highly skilled migrant employed during the Search Year for graduates.
What is a recognised sponsor?
A sponsor is a person or organisation that has an interest in international talent coming to stay in the Netherlands. The sponsor can submit an application for a residence permit from the Netherlands. When you employ international talent, you become this employee’s sponsor. You can be a sponsor for several employees at the same time. There is a difference between a sponsor and a recognised sponsor.
Only organisations can become recognised sponsors. To become a recognised sponsor, your organisation must be a reliable partner for the IND. After recognition, your organisation will be registered in the Public Register Recognised Sponsors.
What is an Employer of Record (EOR)?
An Employer of Record is a company that takes responsibility for financial and legal procedures needed to create and run business abroad. An EOR firm handles payroll, the administration of employee benefits, as well as tax documentation.
What is a Professional Employer Organisation (PEO)?
A Professional Employer Organisation (or PEO, for short) is a company that provides the services of an HR team – but externally. Payroll, benefits, HR, tax administration, and regulatory compliance assistance are some of the many services PEOs provide.
What is the 30% ruling?
The 30% ruling provides a tax free allowance (30% allowance) which is deemed to cover all so-called extraterritorial costs. Extraterritorial costs are defined as the extra costs for staying outside of the country of origin. The 30% ruling is a Dutch tax facility aimed at attracting foreign employees with specific skills or expertise to work in the Netherlands, and provides for a tax free allowance of 30% of the employee’s taxable salary.
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