Below is an example of how the 30% facility is calculated.
Daisy, a Java developer, is 31 years old and has agreed with her employer on a salary of €5.008,00 excluding 8% holiday allowance. This salary meets the minimum income standard applied by the IND for highly skilled migrants aged 30 or older.
The minimum salary requirement for the 30% facility is an annually taxable wage of € 41.953,00. This amounts monthly to € 3.496,08 including 8% holiday allowance. Without the 8% holiday allowance the monthly minimum is € 3.237,11.
The difference between the agreed wage of € 5.008,00, excluding 8% holiday allowance, and the required monthly minimum of € 3.237,00 amounts to €1.771,00. This is 35,36 % of the agreed wage, which is more than the 30% maximum allowable tax-free allowance for the 30% facility.
Daisy can therefore receive a maximum of 30% as a tax-free allowance, which amounts to €1.502,40 excluding 8% holiday allowance.
If you would like to have a custom calculation, feel free to contact us.