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Expert insights and updates on global mobility,
tax and employment regulation.

November 13, 2024
The percentages for the income-related contribution Health Insurance Act (Zvw) have been set for 2025. The maximum contribution wage for 2025 is also known.

The percentage for the employer levy Zvw 2025 is 6.51% (2024: 6.57%). The percentage for the contribution Zvw to be withheld 2025 is 5.26% (2024: 5.32%). The maximum contribution wage for 2025 is €75,864 (2024: €71,628). This amount is equal to the maximum premium wage for employee insurance. You can read more information in the […]

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November 13, 2024
De percentages voor de inkomensafhankelijke bijdrage Zorgverzekeringswet (Zvw) zijn vastgesteld voor 2025. Ook het maximumbijdrageloon 2025 is bekend.

Het percentage voor de werkgeversheffing Zvw 2025 is 6,51% (2024: 6,57%). Het percentage voor de in te houden bijdrage Zvw 2025 is 5,26% (2024: 5,32%). Het maximumbijdrageloon 2025 is € 75.864 (2024: € 71.628). Dit bedrag is gelijk aan het maximumpremieloon voor de werknemersverzekeringen. Meer informatie leest u in de Staatscourant op Overheid.nl.

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November 6, 2024
Update on the 30% expatriate ruling – the current proposed changes

Please note: the legislation explained below is not yet enacted in law and is still pending. Summary The so-called 30-20-10 % adjustment to the ruling will be revoked as per 1 January 2025. Instead, the 30% ruling will be decreased to a 27% ruling, and the salary norms will become higher as of 1 January […]

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December 11, 2023
30% Ruling Salary Criterion 2024

The salary threshold for the 30% facility will increase to € 46,107 (from € 41,954 in 2023), starting January 1, 2024. For employees under 30 years of age with a qualifying Master’s degree, the new salary threshold will be € 35,048 (up from € 31,891 in 2023). The amount mentioned are the taxable salary (after […]

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December 11, 2023
Highly Skilled Migrant – salary criterion 2024

The 2024 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2024 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2024. Highly skilled migrant […]

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November 23, 2023
Social insurance contribution rates 2024

  The employee social security (werknemersverzekeringen)  and national insurance contribution (volksverzekeringen) rates for 2024 are known. The maximum wage for employee insurance premiums and the 2024 surcharge have also been determined. The maximum premium wage for 2024 is €71,628 per calendar year.   The premium rates for 2024 are: General Age Act (AOW) 17.90% General Survivors […]

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November 23, 2023
Premiepercentages sociale verzekeringen 2024

De premiepercentages werknemers- en volksverzekeringen voor 2024 zijn bekend. Ook het maximumpremieloon werknemersverzekeringen en de opslag kinderopvangtoeslag 2024 zijn vastgesteld. Het maximumpremieloon voor 2024 is € 71.628 per kalenderjaar.   De premiepercentages voor 2024 zijn: Algemene ouderdomswet (AOW) 17,90% Algemene nabestaandenwet (Anw) 0,10% lage premie Algemeen Werkloosheidsfonds (AWf) 2,64% hoge premie Algemeen Werkloosheidsfonds (AWf) 7,64% Uitvoeringsfonds voor […]

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November 6, 2023
Proposed Changes to Expatriate 30% Ruling: from 30% ruling to a 10% ruling

Recent developments in the Dutch Parliament regarding the Tax Budget Plan 2024 have paved the way for a significant adjustment to the 30% ruling. Please note that these changes are part of the 2024 Tax Plan Package, which still awaits approval by the Senate (Eerste Kamer). The 30% ruling, designed to compensate foreign employees for […]

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September 27, 2023
Parlementair debat: Onderzoek naar immigratiebeperkingen en de specifieke expertise/het opleidingsniveau dat vereist is voor de 30%-regeling

Het parlement wil het deskundigheidsvereiste in de 30%-regeling aanscherpen, zodat dit beter aansluit bij de behoeften van de economie en arbeidsmarkt. Verkend moet worden hoe een opleidingseis voor de toelating van arbeidsmigranten van buiten de EU kan bijdragen. Bron: Tweede Kamer, 21 september 2023 Motie van de leden Hermans en Omtzigt over werk blijven maken […]

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