{"id":2514,"date":"2021-01-06T13:05:21","date_gmt":"2021-01-06T12:05:21","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2514"},"modified":"2025-08-25T09:57:02","modified_gmt":"2025-08-25T09:57:02","slug":"year-end-check-30-facility-and-new-salary-criteria","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria","title":{"rendered":"Year-end check 30% facility and new salary criteria"},"content":{"rendered":"<h2>Update<\/h2>\n<p><strong>Year-end check 30% facility<\/strong><\/p>\n<p>Please assess whether the wages of an expatriate worker who has been granted the 30% facility, complies with the salary conditions for the facility for that year. If this is not the case, the facility can no longer be applied as of\u00a0<u>1 January<\/u>\u00a0of the year concerned, nor in the future.\u00a0If the 30% facility is not applied correctly in the company\u2019s salary administration, you can process the required corrections via the payroll system.<\/p>\n<p><strong>Salary conditions 2020<\/strong><\/p>\n<ul>\n<li>The taxable salary should normally exceed \u20ac 38,347 in the 2020 tax year;<\/li>\n<li>However, for employees below the age of 30 who have a Dutch master&#8217;s degree in a scientific education, or an equivalent foreign degree (so-called \u201cyoung masters\u201d), the taxable salary should exceed \u20ac 29,149.<\/li>\n<\/ul>\n<p><strong>New salary conditions 2021<\/strong><\/p>\n<ul>\n<li>The taxable salary should normally exceed <u>\u20ac 38,961<\/u> in the 2021 tax year;<\/li>\n<li>However, for \u201cyoung masters\u201d, the taxable salary should exceed <u>\u20ac 29,<\/u><u>616<\/u>.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Salary conditions and parental leave<\/strong><\/p>\n<p>In brief, if an expatriate\u2019s annual taxable wages stays below the salary conditions mentioned above due to parental leave, the wage amount can be used that the employee would have received without such parental leave. This exception has been extended to include additional birth, foster care and adoption leave. This applies retroactively as of 1 July 2020. The cause of the reduction of the salary needs to be administered correctly in the salary administration.<\/p>\n<p><strong>Questions? <\/strong><\/p>\n<p>If you need any additional information, please contact us.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Disclaimer<br \/>\n<\/em><\/strong><strong><em>The information provided in this document is general information only, so it does NOT take into account your <\/em><\/strong><strong><em>specific situation and is not meant as advice<\/em><\/strong><strong><em>.<\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":0},"class_list":["post-2514","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Year-end check 30% facility and new salary criteria - Witscraft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Year-end check 30% facility and new salary criteria - Witscraft\" \/>\n<meta property=\"og:description\" content=\"Update Year-end check 30% facility Please assess whether the wages of an expatriate worker who has been granted the 30% facility, complies with the salary conditions for the facility for that year. 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If this is not the case, the facility can no longer be applied as of\u00a01 January\u00a0of the year concerned, nor in the future.\u00a0If [&hellip;]","og_url":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria","og_site_name":"Witscraft","article_modified_time":"2025-08-25T09:57:02+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria","url":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria","name":"Year-end check 30% facility and new salary criteria - Witscraft","isPartOf":{"@id":"https:\/\/witscraft.roads-technology.com\/#website"},"datePublished":"2021-01-06T12:05:21+00:00","dateModified":"2025-08-25T09:57:02+00:00","breadcrumb":{"@id":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/witscraft.roads-technology.com\/?news=year-end-check-30-facility-and-new-salary-criteria#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/witscraft.roads-technology.com\/"},{"@type":"ListItem","position":2,"name":"Year-end check 30% facility and new salary criteria"}]},{"@type":"WebSite","@id":"https:\/\/witscraft.roads-technology.com\/#website","url":"https:\/\/witscraft.roads-technology.com\/","name":"Witscraft","description":"","publisher":{"@id":"https:\/\/witscraft.roads-technology.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/witscraft.roads-technology.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/witscraft.roads-technology.com\/#organization","name":"Witscraft","url":"https:\/\/witscraft.roads-technology.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/witscraft.roads-technology.com\/#\/schema\/logo\/image\/","url":"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2025\/08\/witscraft-logo-1.svg","contentUrl":"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2025\/08\/witscraft-logo-1.svg","width":1327,"height":602,"caption":"Witscraft"},"image":{"@id":"https:\/\/witscraft.roads-technology.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/news\/2514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/news"}],"about":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"wp:attachment":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}