CONVINUS Global Mobility
CONVINUS Global Mobility Insights - Winter 2024 / 2025Labour market checks: As the 120-day permit is subject to a labour marketcheck at the time of application, the majority of labour market checks arecarried out on persons with a registration procedure in Switzerland.Compliance with the Swiss wage level: This is of central importance for bothtypes of licence. Different tools and calculation bases are used for thisdepending on the canton. The most frequently used tool is the so-called wagecalculator:https://entsendung.admin.ch/Lohnrechner/homeConclusionThe 120-day permit is a practical solution because there is no numericalrestriction, and the employee can use it flexibly after obtaining it. After expiry, anew 120-day permit can be obtained, so there is no limit in this respect either.The notification procedure is a good alternative for short-term assignments and ifthe employee is not a specialist.Contact:CONVINUS global mobility solutionsTalstrasse 708001 ZurichSwitzerland+41 (0) 44 250 20 20info@convinus.comconvinus.com28
CONVINUS Global Mobility Insights - Winter 2024 / 2025Year-end payroll audit for employees with the 30%rulingAuthor: LIMES internationalAs the year-end approaches, it is time for those responsible for payrolladministration to conduct a year-end review of payroll processing. At the sametime, preparations for the new year must be made.For employers:With employees benefiting from the 30% ruling, this tax facility becomesincreasingly important year by year. Relevant laws and regulations have changedconsiderably in recent years, with more expected changes in the future.1.Salary thresholdWhen the 30% ruling is applied in the payroll administration, employers mustensure throughout the (calendar) year that the salary threshold (the so-called“continuity test”) is met. The salary threshold is indexed annually. Whether thesalary threshold is met can be verified by the Dutch Tax Authorities. If thethreshold is no longer met, the 30% ruling will end, potentially retroactively fromthe beginning of that year. It is not always easy to determine if the salarythreshold has been met, especially for employees whose salaries are close to thatthreshold. The following situations require extra attention for these so-called highriskemployees and other employee groups:An employee joins or leaves during the year, which requires prorating thesalary threshold. The Dutch Tax Authorities uses a specific calculation methodthat also considers if and when certain entitlements, such as holiday pay, arepaid.An employee’s contract ends during the payroll period. The duration period ofthe 30% ruling ends within the payroll period, for instance before the end ofthe month. For this, it is relevant when the salary is received for tax purposes,such as before or after the end of the 30% ruling duration period.29
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