Knowledge Migrants

Knowledge migrants is another term for Highly Skilled Migrants. As long as they come from countries that are members of the EU, there are no special requirements. But when they come from a country outside the EU, they can only be employed if they are in possession of a residence permit. The Dutch government has set up a special scheme for this group of migrants that is quicker and easier than for other groups, the Knowledge migrant scheme.

In order to qualify for this scheme, companies must be recognised as referent by the IND. This is a relatively simple procedure with a price tag.

The knowledge migrant must also meet requirements to obtain a work permit. The following criteria apply:

• If the knowledge migrant Is over 30 years old, the employer must pay a salary of at least € 4.752,=,-gross per month, excl. holiday allowance.
• If the knowledge migrant Is less than 30 years old, the employer must pay a salary of at least € 3.484,- gross per month, excl. holiday allowance.
• In a number of cases there is a reduced salariseis (€ 2.497,- gross per month excl. holiday allowance). Namely in those cases that in the last 3 years:
• The knowledge migrant graduated from a Dutch educational institution and has obtained a Bachelor, Master, PDEng or PhD title;
• The knowledge migrant has obtained a master's degree from one of the top 200 universtiteiten in the world;
• The knowledge migrant has done scientific research.

There are some exceptions possible. Ask us for advice in specific cases.

A licence for a knowledge migrant is not free; In 2021 it costs €320,-.

30% Rule

In a number of cases, knowledge migrants are eligible for the so-called 30% rule. This tax administration scheme offers employers the possibility of paying a number of costs tax-free to foreign workers. Most employers use this possibility to pay up to 30% of the salary net. This gives a significant advantage. Whether that advantage falls to the employee or to the employer is a choice. In most cases, the benefit is granted to the employee. If the 30% rule is awarded by the tax authority then it applies for up to 5 years.

In order to be apply for this scheme, the following criteria must be met:

• The employee must be recruited from abroad and in any case of more than 150 km from the Dutch border. This 150 km is crow flies measured.
• The employee must have a taxable income of at least € 37.000,- after applying the 30% rule.

An example:

An employee earns € 80.000,- gross per year and has a positive decision of the Tax Office for the 30% rule. € 24.000,- a year may be paid net, the remaining € 56.000,- is taxed ' normal '. The taxable income is well above the required €37.000,-per year. As an indication: after applying the 30% rule, this employee has a net income that is €12.516,- per year, higher than without this arrangement.

Another example:

An employee earns € 45.000,- gross per year. If the previous example is followed, the employer would pay € 13.500,-net and € 31.500,- gross. But in that case the taxable income is € 31.500,- per year and that is lower than the prescribed € 37.000,-. In this case only € 6.500,- can be paid net and  the remaining €37,000,-is treated as gross. This reduces the net effect compared to the previous example. When the income of this coworker would increase in the coming years then the portion falling under the 30% rule becomes also larger.

The salary is assessed every year. If the salary falls below the criterion the 30% rule will be withdrawn by the tax office.