20/12/21
In the Netherlands, salary thresholds apply for Highly Skilled Migrant and labour migrant for work permit and residence permit applications. These thresholds are indexed on a yearly basis. The new thresholds that apply from 1 January 2022 have been announced.
From 1 January 2022 the gross monthly salary thresholds, excluding 8% holiday pay, will be as follows:
The above age-based salary thresholds will also be used as the benchmark for residence permit applications under the ICT Directive.
The gross monthly threshold excluding holiday pay for a European Blue Card will be EUR 5,670
The Dutch labour authority (UWV Werkbedrijf) also applies salary thresholds. For work permits in the national Intra-Company Transfer category (outside the scope of the ICT Directive) the threshold for Highly Skilled Migrants of 30 years of age or older will apply for key personnel and the threshold for Highly Skilled Migrants younger than 30 years of age will apply for trainees.
In case you would like to employ a Highly Skilled Migrant who is over 30 years old, you will need to take the new threshold of EUR 4,850 into account from 1 January 2022. For the extension of a Highly Skilled Migrant residence permit from 1 January 2022, the newly indexed salary thresholds will also apply.
The fixed and guaranteed salary must be paid in monthly instalments by bank transfer directly into the employee’s personal bank account.
The position of the Dutch Tax Authorities alters due to changes in the Wage Tax Manual. The most important changes are discussed below.
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