An external change of employer can interrupt the Dutch expatregeling. No more than three months may pass between the former employment ending and the new contract being concluded. The employee and new employer must file a joint request and show continued eligibility. Missing the deadline can affect the first payslip.
Why this matters
The arrangement may be part of an international hire’s salary package. If continuation fails, the employee’s net pay can fall. The employer may need a gross-up or contract change. In 2026, qualifying salary must exceed €48,013. For eligible employees under 30 with a qualifying master’s degree, it must exceed €36,497. The annual tax-free cap is €78,600. Since 1 January 2026, extra Dutch living costs and private calls home are not tax-free ETK reimbursements.
Example
A software company hires a specialist whose previous job ended on 31 March. The parties accept the main terms on 20 June. They sign on 10 July, and the employee starts in August. Payroll needs to establish when the employment contract was concluded. If the company uses 20 June, its file should support that date. The signed contract, recruitment records, salary calculation, and offer promise should match.
XTROVERSO tips
- Create one date record. Record the former employment end date, contract conclusion, signature, first workday, joint request, and first payroll run. Keep the supporting documents in one file.
- Identify the type of employer change. Confirm whether the move is external or within a designated group of withholding agents. A group transfer follows a different Belastingdienst process.
- Check before applying the reimbursement. Match the payroll treatment to the current decision and the joint request. Complete this check before processing the first salary.
- Test salary throughout the year. Check base salary, variable pay, unpaid leave, and changed working hours. A failed annual salary test can require corrections to earlier payroll tax returns.
- Connect the offer to payroll. Review net-pay promises, gross-up wording, and expense reimbursements. Give one person in HR, payroll, or finance ownership of the complete file.
Need clarity on contract dates, the payroll file, and the hiring promise before the first salary run?
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.
