CONVINUS Global Mobility
CONVINUS Global Mobility Insights - Winter 2024 / 2025Garden leave, exemption from workThe 30% ruling can no longer be applied to salary from current employmentreceived after the pay period following the period in which employment ended, asis the case with garden leave. For example, if an employee leaves at the end ofOctober but has been exempt from work since mid-August, the 30% ruling can beapplied until the end of September. After that, it cannot be applied anymore.Therefore, ensure to review for employees who have left whether there has been acontinued payment of salary during a period in which the employee was exemptedfrom work in anticipation of the end of the employment relationship.Work-related costs scheme (“WKR”)For employees with the 30% ruling, a choice must be made each year to reimbursethe actual extraterritorial costs (ET costs) or to apply the 30% reimbursement.Employers usually opt for the latter. However, in such case it is important toensure that the ET costs are not inadvertently reimbursed tax-free. Employers willoften have designated such costs under the work-related costs scheme (“WKR”)they apply, and it may even fall within the tax free space, meaning no final tax isowed. This designation must be evident from the maintained records. Therefore,do not forget to include such costs in the “WKR” annual review and calculation.32
CONVINUS Global Mobility Insights - Winter 2024 / 20253.Preparations for 2025Preparations must also be made for the new year. We will inform you on this soon.For now, we would like to inform you about the preliminary salary thresholds for2025 (these are subject to final determination).High: more than € 46,660Low: more than € 35,469 (for employees under 30 years old who hold a master'sdegree at the university level or a foreign master's degree equivalent to theDutch master's at the university level).There is no salary standard for scientific researchers at scientific researchinstitutions.The new 'Balkenende norm' as relevant for the capping scheme for 2025 is alsoknown, amounting to € 246,000.Contact:LIMES internationalVoorschoterweg 23G2235 SE Valkenburg ZHThe Netherlands+31 (0) 88 089 90 00info@limes-int.comlimes-int.com33
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