A highly skilled migrant under the age of 30 can retain his/her salary of € 3.170,00 or more (IND requirement, June 2017) when turning 30, as long as the residence permit is valid and there is no switch between employers. Should the employee’s permit need renewing during the year they turn 30, no salary adjustment is necessary. If the extension for a residence permit is submitted the years after turning 30, the lower IND salary requirement can retain, as long as there is no change of employers.
If the extension for a residence permit is submitted the year after turning 30 and the highly skilled migrant changes the employer, the employee will have to meet the salary requirement of a highly skilled migrant of 30 years or older of €4.324,00 (IND requirement, June 2017).
A highly skilled migrant younger than 30 years of afe is entitled for the full 30% ruling when his/her salary meets the norm of €40.178,57 (2017) with a master degree and €52.857,14 (2017) without a master degree. A highly skilled migrant who was entitled for the 30% ruling who is turning 30 years old, is only eligible for the full 30% tax benefit when meeting the income requirements set at €52.857,14 (2017).
Highly skilled migrants who receive parental leave, cannot always meet the income requirement. This will not have any consequences for the residence permit when all of the following conditions have been met:
· The highly skilled migrant has legally established paid or unpaid parental leave (for a child up to 8 years of age).
· The highly skilled migrant and/or the employer can show that the highly skilled migrant has the legally established paid or unpaid parental leave.
· The highly skilled migrant and/or the employer notify the IND of the legally established paid or unpaid parental leave and the consequences this has for the level of income.
· The IND has received this notification within 4 weeks following the start of the leave.
Due to internal changes at the IND, the fees for the Intra Corporate Transfer Directive (Directive 2015/66/EU) are no longer €897,00. The IND fees for the ICT application are similar to the Knowledge Migrant work and residence permit application: €926,00.