The salary adjustment rules for highly skilled workers are provided in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This provision also stipulates that salaries are to be adjusted annually by ministerial regulation with effect from 1 January on the basis of recent index figures for negotiated wages, as published by Statistics Netherlands.
The following gross monthly salaries apply as of 1 January 2017:
|Highly skilled migrant 30 years and older||€4,324 excluding vacation allowance|
|Highly skilled migrant younger than 30 years||€3,170 excluding vacation allowance|
|Dutch graduates qualifying for orientation year||€2,272 excluding vacation allowance|
The salary measure is assessed solely on the salary received in cash (the fixed contractual gross salary in cash) excluding the vacation allowance to be paid by the employer. Non-cash salary payments and uncertain salary components such as overtime, tips, and benefit payments are excluded. Expense allowances may be included, provided that they are paid monthly into a bank account held by the highly skilled migrant. A fixed allowance—such as 13th month payment or fixed year-end bonus—can only be included in the gross salary if paid to the highly skilled migrant in monthly arrears.
Read a December 2016 report prepared by the KPMG member firm in the Netherlands
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