Employers who hire employees from outside the European Union, the European Economic Area or Switzerland must possess a work permit. The employee must possess a residence permit. Employees may under certain conditions qualify for a residence permit as a highly-skilled migrant. In that case a work permit is not required. In order to apply for the highly-skilled migrant status, among others, a salary threshold has to be met. Until recently, the salary threshold was based on the annual gross salary. As of 1 January 2014 the salary threshold is applied on a monthly basis:
- For employees over the age of 30: gross salary of € 4,048, exclusive statutory holiday allowance
- For employees under the age of 30: gross salary of € 2,968, exclusive statutory holiday allowance
- Foreign university students (who graduated in the Netherlands): gross salary of € 2,127, exclusive statutory holiday allowance
Although the statutory holiday allowance is in most cases paid to the employee once a year, it may be taken into account for the monthly salary test. Also, the salary must now be transferred to a bank account in the name of the employee.
By introducing these measures it becomes easier for the Dutch government to enforce that the highly- skilled migrant program is applied legally.
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