Dutch companies are constantly looking for qualified staff. Often, these people are found abroad. These knowledge migrants (or labour migrants) must meet a salary criterion to be allowed to work in the Netherlands.
EEA
Knowledge and labour migrants do not need permits to work in the Netherlands when they are from an EEA country. They are:
- one of the member states of the European Union;
- Liechtenstein, Norway, Iceland or Switzerland.
These people only need a valid passport or valid European Identity Card to work in the Netherlands.
Outside Europe
Knowledge and labour migrants from a country other than those mentioned above are allowed to work in the Netherlands if they have a:
- Provisional residence authorisation (a 90-day visa);
- residence permit.
And they should have a referent have. To this end, the employer may be required by the IND (Immigration and Naturalisation Service, part of the Ministry of Justice and Security) as an authorised sponsor.
Minimum salary
To obtain a residence permit, the migrant must receive a minimum salary. This minimum salary must be gross per month (excluding 8% holiday allowance) in 2020:
- For knowledge migrants under 30 years of age: €3,381.00;
- For knowledge migrants aged 30 yara and above: €4,612.00;
- for redent students graduating in the Netherlands: €2,423.00.
This remuneration must be received by the knowledge migrant monthly in a bank account in his or her name.
In addition to these categories, there are standard amounts for various specific situations. See the website of the IND.
30% control
For tax purposes, knowledge and labour migrants can qualify as extraterritorial employees. Extraterritorial expenses can be reimbursed to these employees free of wage and income tax. In practice, this is usually done in the form of the 30% scheme. The tax-free reimbursement may then, without having to substantiate the actual extraterritorial costs, amount to a maximum of 30% of the remuneration.
One of the conditions for the application of the 30% scheme is that the incoming employee has a specific expertise, which is scarce in the Dutch labour market. This is deemed to be the case when the employee's gross annual salary is €38,326 (or more). A lower amount applies to employees under the age of 30 who have obtained an academic degree: €29,149.
The duration of the 30% scheme has been shortened to 5 years since 2019. 30% schemes running on 1 January 2019 will be subject to a transition period, ending no later than 31 December 2020.