{"id":2834,"date":"2023-12-11T20:05:47","date_gmt":"2023-12-11T19:05:47","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2834"},"modified":"2025-08-25T09:56:30","modified_gmt":"2025-08-25T09:56:30","slug":"30-ruling-salary-criterion-2024","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-salary-criterion-2024","title":{"rendered":"30%  Ruling Salary Criterion 2024"},"content":{"rendered":"<ul type=\"disc\">\n<li class=\"ox-83f7966f70-MsoListParagraph\">The salary threshold for the 30% facility will increase to \u20ac 46,107 (from \u20ac 41,954 in 2023), starting January 1, 2024.<\/li>\n<li class=\"ox-83f7966f70-MsoListParagraph\">For employees under 30 years of age with a qualifying Master&#8217;s degree, the new salary threshold will be \u20ac 35,048 (up from \u20ac 31,891 in 2023).<\/li>\n<\/ul>\n<p class=\"ox-83f7966f70-MsoNormal\">The amount mentioned are the taxable salary (after applying the 30% ruling tax free allowance)<\/p>\n<p class=\"ox-83f7966f70-MsoNormal\">The salary thresholds should be met\u00a0<i>continuously<\/i>. This implies that if the salary criterion changes for the employee (e.g. to the annual increase or becoming 30 years, then the salary criterion should be reset in the payroll to meet the new criterion).<\/p>\n<p class=\"ox-83f7966f70-MsoNormal\">Tips to employers:<\/p>\n<ol start=\"1\" type=\"1\">\n<li class=\"ox-83f7966f70-MsoListParagraph\">Please check out in in the December payroll whether the thresholds 2023 applicable are met.<\/li>\n<li class=\"ox-83f7966f70-MsoListParagraph\">The tax year 2024 is important since various news rules are introduced (a cap on the amount of the 30% ruling tax free allowance and a decrease on the 30% ruling tax free percentage). It will be a good moment to review whether the fixed tax free 30% ruling allowance should be applied or that the incurred Extraterritorial Costs should be reimbursed (in general this implies additional administrative burden). \u00a0We refer to our earlier alerts in this matter in detail to understand the rules and the transitional legislation.<\/li>\n<\/ol>\n<p class=\"ox-83f7966f70-MsoNormal\">\n","protected":false},"author":2,"featured_media":762,"template":"","meta":{"_acf_changed":false,"iawp_total_views":4},"class_list":["post-2834","news","type-news","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>30% Ruling Salary Criterion 2024 - 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=30-ruling-salary-criterion-2024\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"30% Ruling Salary Criterion 2024 - Witscraft\" \/>\n<meta property=\"og:description\" content=\"The salary threshold for the 30% facility will increase to \u20ac 46,107 (from \u20ac 41,954 in 2023), starting January 1, 2024. For employees under 30 years of age with a qualifying Master&#8217;s degree, the new salary threshold will be \u20ac 35,048 (up from \u20ac 31,891 in 2023). The amount mentioned are the taxable salary (after [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-salary-criterion-2024\" \/>\n<meta property=\"og:site_name\" content=\"Witscraft\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-25T09:56:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2015\/09\/Witscraft_paperwork1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024\",\"name\":\"30% Ruling Salary Criterion 2024 - Witscraft\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/Witscraft_paperwork1.png\",\"datePublished\":\"2023-12-11T19:05:47+00:00\",\"dateModified\":\"2025-08-25T09:56:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024#primaryimage\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/Witscraft_paperwork1.png\",\"contentUrl\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/Witscraft_paperwork1.png\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-salary-criterion-2024#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"30% Ruling Salary Criterion 2024\"}]},{\"@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\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"30% Ruling Salary Criterion 2024 - Witscraft","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-salary-criterion-2024","og_locale":"en_US","og_type":"article","og_title":"30% Ruling Salary Criterion 2024 - Witscraft","og_description":"The salary threshold for the 30% facility will increase to \u20ac 46,107 (from \u20ac 41,954 in 2023), starting January 1, 2024. 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