Netherlands: Annual adjustment, salary of “highly skilled migrant workers”
Netherlands: Salary of “highly skilled migrant workers”
Dutch law provides the salary requirement for “highly skilled migrant workers” and stipulates that the amounts of these salaries must be adjusted annually, effective 1 January.
The salary adjustments for 2021 have been announced. The adjustment amounts are based solely on the salary payment. Benefit payments and uncertain salary components (such as overtime) are excluded. Employee expense allowances may be included, provided that such expenses are guaranteed and regularly paid each month.
Read a December 2020 report prepared by the KPMG member firm in the Netherlands
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.