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We advise to check employees with a 30%-ruling if they still meet the 30% ruling salary criteria for 2015 and we advise to do this before the end of 2015.
To qualify for the 30%-ruling, the taxable salary during the 30% ruling period should exceed the minimum salary criteria. For 2015, the taxable salary must be more than € 36,705 and for employees younger than 30 years and holding a Master Degree it should be more than € 27.901.
The Dutch Tax Office checks this through the 2015 payroll information provided. If it appears that the salary condition is not met, the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied for 2015 and following years. We therefore advise to carefully check if the employee still meets the 30% ruling salary criteria. If preferred we will be happy to do this check for you.