As a (Dutch) employer, you may find yourself in a situation where you need employees with a specific competence, while suitable candidates cannot be found on both the Dutch and the European labour market. As a result, you would therefore have to look for candidates outside Europe.
Hiring an employee from outside the European Union is subject to strict laws and regulations. We briefly outline them with the Highly Skilled Migrant Scheme and the 30% ruling. Applying is quick via the AAme Portal….
Highly skilled migrants scheme
The Highly skilled migrants scheme was introduced a few years ago. This scheme should make the Netherlands attractive(r) for professionals, who are needed to strengthen the Dutch economy, culture and scientific research. With the knowledge migrant scheme, the procedure to hire employees from outside the EU has been simplified. However, strict laws and regulations do apply, both for the application procedure and for salary and job completion.
In addition to the conditions that apply to all migrants from outside the EU/EEA and Switzerland, knowledge migrants must have an employment contract with an employer or research institution in the Netherlands that is a recognised referent by the Immigration and Naturalisation Service (IND). In addition, that the candidate receives sufficient income and that the agreed salary is in line with the market.
AAme Premium Solutions is registered with the IND (Immigration and Naturalisation Service) as a recognised sponsor for the Highly Skilled Migrants Scheme.
Authorisation for temporary stay (MVV)
If your candidate wants to stay in the Netherlands for longer than 3 months or apply for a residence permit because he/she wants to settle in the Netherlands, he/she must first apply for an Authorisation for Temporary Stay (MVV). This authorisation is issued at the Dutch embassy in the applicant’s country of origin.
AAme Portal: fast and efficient processing of your applications Highly Migrant Scheme and the 30% ruling!
The 30% ruling allows employers of incoming employees (expats / contractors) to give a tax-free allowance. This allowance is for so-called extraterritorial costs (expenses) incurred by an employee as a result of (temporary) employment in the Netherlands.
Requirements 30% ruling (2023)
To be eligible for the 30% ruling and expense allowances, the incoming employee must meet the following criteria:
- The application must be submitted to the Tax Office within four months of taking up employment;
- The employee meets the income requirements (standard 2023):
- € 41,954 gross per year excluding the 30% allowance (if older than 30 years)
- € 31,892 gross per year excluding the 30% allowance (if younger than 30 years and in possession of a Master’s degree)
- The employee must have lived at least 150 km (as the crow flies) from the Dutch border for 16 months two years prior to entering into the contract;
- The employee has an employment contract;
- The employee possesses a work permit (to the extent required).
Note: There are situations where it is possible that the employee may not meet the above requirements, but may still be eligible for the 30% ruling. Please contact AAme for that!
Applying via AAme Portal
As mentioned before, AAme is registered with the IND as a recognised referent for the Highly Skilled Migrants Scheme. This allows you to use one of our solutions to arrange the work permit or knowledge migrant scheme for your foreign employee in the Netherlands.
We have been working for several years with an automated process through our own AAme Portal. With the AAme Portal, applications and administrative processing(s) are processed automatically, making the procedure faster and more efficient.
The assessment of the applications remains in the hands of one of AAme’s advisors. Moreover, we can check whether you or your employee is eligible for the 30% rule and subsequently apply for it at the Tax Office.
Feel free to contact AAme’s salary advisors for more information on the highly skilled migrant scheme, the assessment and application procedure of the 30% rule and the operation via/of the AAme Portal.