Netherlands: Salary for “highly skilled” migrants | KPMG | GLOBAL

Netherlands: Annual adjustment; salary for “highly skilled” migrants

Netherlands: Salary for “highly skilled” migrants

The salary criterion for “highly skilled” migrants has been announced for 2018.

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The salary requirement under the “foreign nationals employment law implementation decree” (Besluit uitvoering Wet arbeid vreemdelingen) also stipulates that salaries are to be adjusted annually by ministerial regulation, effective 1 January on the basis of recent index figures for negotiated wages. 

The salary criterion is assessed solely on the salary received in cash—i.e., 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. However, expense allowances may be included, provided they are paid monthly into a bank account held by the highly skilled migrant. 

 

Read a December 2017 report prepared by the KPMG member firm in the Netherlands

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