Dutch 30% ruling continuity can end when an employee changes employers and misses the three-month deadline. A separate four-month period determines when the ruling can start in the new payroll. Confusing the dates can change net pay, payroll costs and the value of the job offer.
Why this matters
These deadlines cover different parts of the employee file. One rule concerns the end of the former employment and formation of the new contract. Employee and new employer must submit a joint request. Another period concerns payroll timing after work starts. A late request can move the effective date. In 2026, pay must meet the applicable salary threshold. A shortfall can end the ruling from 1 January and require payroll corrections.
Example
An employee’s former job ends on 31 January. Contract negotiations continue, and the new employment contract is formed after 30 April. A later start date or a request filed within four months cannot fix the missed continuity deadline. Net pay may then be lower than expected. The employer may need to discuss gross pay, a retention payment or a revised offer.
XTROVERSO tips
- Put every date on one timeline. Record the former employment end date, contract formation date, first working day and joint-request date. Keep supporting emails and documents in one payroll file.
- Assign one owner. Give one person responsibility for the full sequence. HR, payroll and the adviser can complete their tasks, but one owner should check every deadline.
- Check the contract wording. State whether the tax treatment is conditional. Record the agreed gross salary, tax-free allowance and what happens if the ruling does not continue.
- Separate the two clocks. Check the three-month continuity condition separately from the four-month request period. Each affects a different part of the employer-change file.
- Review pay during the year. Track reduced hours, unpaid leave, bonuses and variable pay. These can affect the annual salary threshold and lead to payroll corrections.
- Check the employer change. A move within a designated group of withholding agents or a transfer of undertaking may follow different rules. Confirm the legal and payroll structure before filing.
Need a clear timeline for an international hire or employer change? We can review the dates, contract and payroll file
The data, sourcing, and analysis behind this article were conducted by Paolo Maria Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Paolo Maria Pavan before publication.
References
- Taxence – Overschrijding driemaandstermijn beëindigt recht op 30%-regeling
- Wettenbank – Three-month continuity condition when an employee changes employer
- Belastingdienst – New employer and application timing
- Belastingdienst – Validity, annual testing and payroll corrections
- Rijksoverheid – 2026 facility value and 2027 policy change
- Belastingdienst – Maximum 2026 tax-free allowance
- Belastingdienst – Partial non-resident taxpayer transition rules
- Rijksoverheid – 2026 changes to extraterritorial cost reimbursements
