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Going to work part time? Do not lose your 30% ruling


There are situations that might occur in ones live that make you decide to start working less. Situations such as becoming a parent, or a desire to pick up a study, enjoy live more with less money etc. For those employees that have a 30% ruling, there is a warning for such a decision.

The warning is that your income cannot drop under the minimum salary requirement you need to meet in order to be able to keep the 30% ruling. At the end of each year your employer sends to the tax office the totals of the salaries earned. The tax office compares this salary with their data base and if you have the 30% ruling, you might lose the ruling for ever if you do not meet the requirement.

Do not lose your 30% ruling over a formality you can influence

2014: For employees over 30 years old the fiscal salary (after deduction 30% ruling) cannot be lower than € 36.378. Employees younger than 30 years old cannot earn less than € 27.653 fiscal salary.

Scientific employees have not minimum salary set.

The fiscal salary is not only the salary you earn with the employer with whom you have the 30% ruling, also other salary income qualifies, domestic or abroad. Other self employed income, not being a salary income, does not qualify for this calculation.

Please make a calculation of what your fiscal salary will be in December next. You can do this by taking the accumulated fiscal salary of your August salary specification and ad to that four times the fiscal salary of the month of August. That is the salary subject to wage tax. If you come up short just a tiny bit, you can chose to have paid yourself a holiday instead of taking a holiday. That might make the difference.



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