All About Expats
All About Expats
Employer of Record (EOR) Services for Employers2024-12-16T11:35:16+00:00

Employer of Record (EOR)
Service for Employers

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With our employer of record service every organization can employ highly skilled migrants.

Now every organization can employ highly skilled migrants.

Start now
Employer of record (EOR) service

EOR with Recognised Sponsorship

Would you like to employ a non-EU citizen as a highly skilled migrant?
Or are you not (yet) a recognised sponsor of the Dutch Immigration and Naturalization Service (IND) or does your organization not have a physical establishment in the Netherlands?

Then (temporary) outsourcing of the employership with our payrolling (employer of record) services provides a solution for your organization.

By using our employer of record service in combination with our recognised sponsorship, you can start working with highly skilled migrant in no time.

How our EOR Service Works

All About Expats is a service provider that focuses on payrolling, also known as employer of record, and immigration services of highly skilled migrants for companies that want to outsource the employment of this specific group of employees.

By outsourcing employership to us, your company can hire highly skilled migrants without hassle. The highly skilled migrant(s) will be employed by us, in that way we will become their legal employer and their sponsor. We on our part will then second the highly skilled migrant exclusively to you. We arrange the permit applications and guide the highly skilled migrants if needed through their relocation to the Netherlands.

Our Employer of Record Service of Highly Skilled Migrants

immigration and settling in

Immigration and Settling In

payrolling

Payrolling

30 facility application

30% Facility Application

(if applicable)

Employer of record service

Immigration and Settling In

With our employer of record service for highly skilled migrants we offer our guidance with the complete immigration and arrange the permit application with the IND. We provide consultation regarding all relevant legal matters and help your new employee with settling in as a highly skilled expat.

By using our EOR service, a comprehensive immigration service for highly skilled migrants is included. Making use of our service allows both the employee and employer to rest easy while we take care of all the immigration matters including arranging permits for your employee and, if needed, their family members that they wish to bring along.

What is included:

  • Taking over the immigration procedure for highly skilled migrants and the handling of the permit application.

  • Taking over the immigration procedure for family members of the employee and the handling of the permit application(s) (if applicable).

  • Knowledge partner for consultancy about all relevant IND matters.

  • Arranging appointments with the IND.

  • Arranging municipal registrations.

  • Support to the highly skilled migrant with opening a bank account.

  • Support to the highly skilled migrant with applying for an orientation year highly educated people.

Employer of record - Immigration and settling in
Employer of record - Immigration and settling in

More about immigration and settling in

Highly Skilled Migrant scheme 20262026-01-06T11:18:30+00:00

The Netherlands has a scheme specifically for highly skilled migrant. The scheme makes it easier and faster for companies to bring in highly skilled migrants from outside the Euro zone.

In a nutshell the highly skilled migrant scheme facilitates the admission requirements and time for highly skilled migrants and their employers. Not every company can make use of the highly skilled migrant scheme and not every migrant from outside the EU is eligible either. There are various conditions for the employer and requirements for the highly skilled migrant.

The conditions for this scheme are:

  • The employer is a recognised sponsor of the Dutch Immigration and Naturalization Service (IND).

  • The highly skilled migrant has a signed employment contract with a minimum of three months with a Dutch employer.

  • The employer pays at least the minimum wage for a highly skilled migrant.

  • The highly skilled migrant must be paid with market-level wages.

  • The highly skilled migrant has a valid passport, a Dutch healthcare insurance, and does not pose a threat to the national security.

Income norm for hiring a highly skilled migrant

One of the requirements for hiring a highly skilled migrant is an income norm. These are gross monthly salaries and vary by category.

As of January 1, 2026 the minimum income norm for highly skilled migrants has been set at:

Highly skilled migrant  2026* 2025*
Reduced salary criterion € 3,122 € 2,989
Under 30 years of age € 4,357 € 4,171
30 years of age or older € 5,942 € 5,688

* Excl. 8% holiday allowance

The IND will also check:

  • If the highly skilled migrant has skills and experience that are relatively scarce in the Netherlands;
  • If the highly skilled migrant has a higher educational level (Bachelor minimum);

  • If the highly skilled migrant has a specialization (for example in IT, engineering or science).

Orientation year for students2024-03-21T14:58:37+00:00

Non-EU students who have just graduated and have not yet found a job as a highly skilled migrant can use an orientation year permit. During the year in which this is valid, they are free to work for any employer in the Netherlands, you do not yet have to be a recognized sponsor. An additional advantage for you as an employer is that a reduced salary criterion applies for this specific group of highly skilled migrants.

If you wish to continue employing this employee, you should apply for a highly skilled migrant permit for the employee before the orientation year permit expires. This is only possible if you are an IND approved sponsor when you submit the application.

You are not (yet) an IND recognized sponsor?
We can support you (possibly on a temporary basis) by fulfilling the role of recognized sponsor on your behalf based on our payroll construction.

Video: Promotional video about the orientation year for highly educated persons

A Video of the Immigration and Naturalisation Service (IND)

What is IND recognised sponsorship2024-03-21T09:46:09+00:00

As a recognised sponsors of the Immigration and Naturalization Service (‘IND’) a company is allowed to hire highly skilled migrants. In addition, the IND uses a shorter decision period for permit applications submitted by a recognised sponsor. The process of becoming a recognised sponsor is complicated, costly and takes a significant amount of time and effort.

Fortunately, All About Expats is an expert in the expat field and is a recognised IND sponsor. Every year, many employers, intermediaries and recruitment agencies use our services to hire knowledge migrants. This means they no longer need to be concerned about being an IND sponsor or any of the associated obligations and administrative duties. They can already start working with their hired highly skilled migrants immediately while we take care of the administrative matters.

All companies that are recognised sponsors of the IND are included in the Public Register Recognised Sponsors.

All About Expat is adept at handling the application process to become a recognised sponsor. We advise companies on the feasibility of obtaining the sponsorship based on the information you have available as a company. In addition, we can take care of the entire application on your behalf. Also we can take over your immigration process with sending in your highly skilled migrant applications to the IND with our Immigration Service for employers.

Obligations of recognised sponsors2024-03-21T09:59:40+00:00

Being a recognised sponsor comes with obligations including, but not limited to, conducting a careful recruitment & selection process and timely notification of changes. The IND expects all current recognised sponsors to comply with these regulations. If you do not comply, you risk losing the sponsorship and the permits of your highly skilled migrants.

In broad terms, these obligations consist of:

  • Providing highly skilled migrants with information about admission and residence;
  • Keeping and retaining records;
  • Duty of care;
  • Repatriation of the foreign national;

  • Checking regularly for upholding the obligations.

Video: Which duties does a recognised sponsor has to fulfil’ with further explanation.

A Video of the Immigration and Naturalisation Service (IND)

Start payrolling highly skilled migrants

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Employer of record service

Payrolling (EOR) highly skilled migrants

With our payrolling services, you can (temporary) outsource the employership and sponsorship to All About Expats. Doing so, you will be able to hire you own highly skilled migrants without needing a recognised sponsorship of the IND. All About Expats offers complete unburdening of any legal and administrative matter including getting visas, salary payments, sickness, etc.

What is included:

  • Solution if there is no recognised sponsorship (yet);
  • Legal employership outsourced on the basis of exclusive provision;
  • HR and payroll administration highly skilled migrants;
  • Collective health insurance;
  • Pension scheme;
  • Guidance during illness;
  • No physical establishment required in the Netherlands.
payrolling highly skilled migrants

More about payrolling

What is payrolling for you as a hiring company?2024-03-21T15:14:29+00:00

With payrolling you as a hiring company outsource the employment including the salary payments of an employee to a payrolling company.
In this way the payroll company becomes the legal employer and you as a hiring company become the material employer.

The payroll company seconds the employee exclusively to your company, where you take care of the daily guidance and supervision of the employee.
Therefore, it seems like you are employing the employee yourself.

Advantages of payrolling2024-03-21T13:15:54+00:00

Organizations that want to hire non-EU employees find out that the employment, immigration, HR and payroll administration are time consuming. With payrolling, the hassle that comes with hiring a highly skilled migrant can all be outsourced. As the material employer you remain responsible for the daily guidance and supervision of the employee.

We will take care of the rest.

  • Outsourcing of all relevant complex and time-consuming work and procedures.

  • Expedited processing of permit applications.

  • Trusted business with a knowledgeable partner.

  • No costs for applying for an IND recognised sponsorship.

  • Being able to quickly use the services of a highly skilled migrant.

  • You and the knowledge migrant can use the knowledge and expertise of our Expat desk for all questions related to employment or immigration.

  • Timely and correct monthly payment of your highly skilled migrants.

  • A monthly invoice with all costs transparent.

Payroll agreement2024-03-21T15:12:38+00:00

A Payroll agreement is basically an employment agreement.
Unlike a regular employment agreement, the details of the hiring company are included in the contract.

This guarantees that the employee haves the same employment conditions as an employee on your own payroll and lets the employee work exclusively for you as the hiring company.

200+ employers have already selected us as their HR partner for highly skilled migrants.

Employer of record service

30% facility application

The 30% facility is a Dutch tax facility aimed at attracting foreign employees with a specific expertise to work in the Netherlands. If a highly skilled migrant comes to work in the Netherlands, he or she is possibly confronted with extra costs, the so-called extraterritorial costs.

By default, All About Expats will take care of the 30% facility application as part of our employer of record service. After approval by the Tax Authorities, All About Expats can exchange up to a maximum of 30% of your employee’s salary tax-free.

What is included:

  • We apply for the 30% facility for your employee.

  • We work exclusively with our partner and can therefore process your application in a very efficient manner and minimize lead times as much as possible.

Please note: if you choose for our payrolling services, we will automatically provide the 30% facility service for all highly skilled migrants you employ via All About Expats. However, we do not offer the 30% ruling as a stand-alone service.

More about the 30% facility

Conditions for the 30% facility (expat facility)2026-01-13T09:38:22+00:00

To be eligible for the 30% facility (also known as the Expat Facility), the employee must meet all of the following conditions:

  • Incoming employee (recruited from abroad + 150 km rule)

The employee qualifies as an incoming employee if they were recruited from abroad and lived outside a 150 km radius of the Dutch border for more than 16 months in the 24 months before starting work in the Netherlands.

  • Employment in the Netherlands

The employee must be employed by a company in the Netherlands and receive a Dutch salary subject to Dutch taxes.

  • Specific expertise (salary threshold)

The employee is generally considered to have specific expertise if their taxable annual salary in the Netherlands, excluding the tax-free allowance, exceeds the applicable minimum threshold set by the Dutch Tax Authorities.

  • Written agreement

The employee and employer have a written agreement stating that the 30% facility will apply to the employment.

When does an employee have a specific expertise in 2026?

An employee is considered to have specific expertise if their taxable salary (excluding the tax-free allowance) is higher than the applicable threshold.

Salary thresholds for 2026 (excluding the tax-free allowance)

Minimum taxable salary (including holiday allowance)

Standard threshold:

€ 48,013 gross per year
€ 4,002 gross per month

Reduced threshold
(under 30 years old and holding a master’s degree at academic level, obtained in the Netherlands or an equivalent foreign degree):

€ 36,497 gross per year
€ 3,042 gross per month

Scientific research and medical specialist training (AIOS)

If the employee conducts scientific research at a designated research institution, or is a medical doctor in specialist training (AIOS), they can use the 30% facility without meeting the salary threshold.

Duration of the 30% facility2026-01-13T12:05:34+00:00

If approved, the 30% ruling is granted for a maximum duration of 5 years.

The duration may be reduced if you previously lived or worked in the Netherlands during the 25 years prior to your employment start date.

No Reduction Applies If, in the Past 25 Years:

  • any previous stay or employment in the Netherlands ended more than 25 years ago.
  • you worked in the Netherlands occasionally, for fewer than 20 days per year.
  • you stayed in the Netherlands occasionally for no more than 6 weeks per year, or for a one-off period of up to 3 consecutive months.

Please read our article 30% Ruling in the Netherlands (Expat Facility) for more detailed information.

Why All About Expats

More and more employers and highly skilled migrants choose All About Expats as their HR partner for highly skilled migrants.

We as a company consider practicing good employership, being knowledgeable and upholding high standards and quality as important.

With this, we offer complete unburdening in all areas.
Our comprehensive package for highly skilled migrant includes continuous support in all fields to keep your mind at ease while we take care of the administrative matters.

Recognised sponsorship IND

Excellent price/quality ratio

Quick and clear communication

20+ years of experience

Continuous support

Fast response time

What employers say about us

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“We have been working with All About Expats since this year. We want to hire someone urgently and All About Expats was fast, clear and transparent in communication. I would recommend it to anyone.”

Jill Brouwers, Employer

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“All about Expat provides good information, works quickly, friendly and is very helpful in finding solutions, even if they can do so through partner companies. They are very flexible in their terms and think with the customer.”

foto Sybren Viaeurope

Sybren Stelpstra, Employer

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“Korte lijnen, geheel ontzorgt betreft aanvraag werkvergunningen en het contact met de medewerker omtrent dit is fantastisch.”

Marlous van der Waal-Jansen, Employer

Start payrolling highly skilled migrants

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Every organization can employ highly skilled migrants.

ALL ABOUT EXPATS

All About Expats is a trade name of About Backoffice Services BV and About Backoffice Services II BV and fully certified: SNA, NEN 4400-1 and a member of the NBBU.

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