The salary thresholds for the 30% ruling as of January 2020 have been published:
- The employee’s annual taxable salary needs to exceed the threshold of EUR 38,347 (EUR 37,743 in 2019).
- The annual taxable salary of employees with a master degree and who are under the age of 30, needs to exceed the threshold of EUR 29,149 (EUR 28,690 in 2019).
The tax authorities check with the payroll administration if all employees with the 30%-ruling have met the salary threshold. If not, a correction will be imposed with retroactive effect. Have you already done this check?