For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market.
It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually.
The final amounts are not yet officially published however, the provisional amounts are already available.
The provisional salary requirements for the 30% ruling for 2023
Make sure that your employees meet the new indexed amounts annually.