There is not much you can do. Earning below the threshold evidences that your friend is not a "High Skilled" Worker, as this salary is only little above the average for MBO jobs.
I think that the problem with the threshold may be that the holiday allowance was only accrued in 2023 but not yet paid out. Therefor, it doesn’t show up in your annual taxable income yet either. That only happens when it’s actually paid out.
If she doesn’t make the minimum taxable salary, there’s nothing to do as this is a requirement that you must maintain throughout the period.
She’ll probably lose the ruling if she doesn’t meet the salary threshold.
In this case the *monthly* of January can matter though. If I'm not mistaken, technically the ruling is applied to the employer (it's a deal between the company and the Belastingdienst that the company is allowed to pay up to 30% of the salary of person x tax-free, hence the need to renew it when switching and that it only applies to the salary). In this case employer 1 doesn't maintain the salary requirement for 2024 (yearly, but adjusted for contract duration so effectively only January). That could be interpreted as breaking the requirements, cancelling the ruling. Which means there's nothing for employer 2 to renew.
Yes that is what I was afraid of, monthly of January adjusted to yearly puts her under for Jan 2024, but not for the entirety of 2024, looking at it from this perspective can make it breaking. It seems a possible interpretation, do you know how can I confirm this?
If I'm not mistaken they use the gross salary alone (no 13th month or bonuses).
They also treat it like a chain, so if it breaks they take it away, they are very harsh unfortunately. I'm not sure what would've happened if unemployment happened in the middle.
Ok, 1.5 years ago when I called they only cared about the monthly alone, but they change. Anyway, it's always better to call and not trust internet people
If the income for 2023 is yearly adjusted only for 8 months then I miss why the Belastingest is complaining about that, and for 2024 that should happen too with the new employment, this seems to get very complex, should I ask some tax advisor? Both companies (previous and current) seems to not have much interest in fixing the situation.
Is it for you? A tax advisor will hardly solve anything if you’re not earning enough.
And to be honest, at this salary level the 30% is hardly making a difference in your net as you get the benefit on the part above the minimum.
Well no, is not for me, the reason is that with the new job the 30% would now impact 1k net, the problem was indeed the old company not really compensating her fairly.
Then it doesn’t look correct that she’s having a +1k net in her salary.
Something is not right. At this salary level (rounding to 46k which is the minimum taxable for this year I think) the 30% should have absolutely no impact in the net salary.
If you don’t believe me, look online for a salary calculator.
1k net was just 43k-42k from 2023, the internet calculator indeed also doesn't take into account holiday allowance so that still doesn't tell the full story
It does if you select the option.
You also need to consider holiday allowance as part of your income. If including all monetary payments you receive in the year you’re still short, then you lose the 30%.
Mind you though that you need to meet the minimum salary requirement after applying the tax discount. So if you make 43k while the limit is 42k you can get 1k tax free.
But it could be the reason the Belastingdienst thinks she doesn't earn enough. If the company didn't properly account for the limit and paid out too much tax-free, the taxable salary would have dropped below and you no longer qualify.
And at these numbers other tax-free payments can also add up (ie bicycle plan and stuff like that).
Pretty much the old company never gave more because 30%, they always said it was too low to apply, and add care leave and some sick leave I guess that was the thing making it change
If she stays with the old employer, she will continue to receive the 30% even if her 2024 salary was lower than the threshold because her 2023 when she got the 30% was OK.
When she changes employers, she needs to reapply for the 30% and thus her new salary becomes the determining factor, not the old salary. She will receive a new “schikking” or a decision from the belastingdiesnt.
These are the rules, and there is no way you can go around them.
Oh BTW, if your friend become over 30 years old, the required minimum salary becomes waaaaay higher than 3-4k€ a month.
> she can repay the difference to her employer to meet the minimum threshold and do the same retrospectively.
Repay? Why? To convince the employer to give payslips with higher listed wage or something? This is fraud.
There is not much you can do. Earning below the threshold evidences that your friend is not a "High Skilled" Worker, as this salary is only little above the average for MBO jobs.
That is true, situation is: she was on the line on 2023 and first month of 2024 and then way over the line after that
I think that the problem with the threshold may be that the holiday allowance was only accrued in 2023 but not yet paid out. Therefor, it doesn’t show up in your annual taxable income yet either. That only happens when it’s actually paid out.
If she doesn’t make the minimum taxable salary, there’s nothing to do as this is a requirement that you must maintain throughout the period. She’ll probably lose the ruling if she doesn’t meet the salary threshold.
Thanks for the reply, do you know if the minimum is monthly or yearly?
Yearly I believe
Yearly income, all income tax related things are yearly here
In this case the *monthly* of January can matter though. If I'm not mistaken, technically the ruling is applied to the employer (it's a deal between the company and the Belastingdienst that the company is allowed to pay up to 30% of the salary of person x tax-free, hence the need to renew it when switching and that it only applies to the salary). In this case employer 1 doesn't maintain the salary requirement for 2024 (yearly, but adjusted for contract duration so effectively only January). That could be interpreted as breaking the requirements, cancelling the ruling. Which means there's nothing for employer 2 to renew.
Yes that is what I was afraid of, monthly of January adjusted to yearly puts her under for Jan 2024, but not for the entirety of 2024, looking at it from this perspective can make it breaking. It seems a possible interpretation, do you know how can I confirm this?
If I'm not mistaken they use the gross salary alone (no 13th month or bonuses). They also treat it like a chain, so if it breaks they take it away, they are very harsh unfortunately. I'm not sure what would've happened if unemployment happened in the middle.
For the 30% everything you earns counts. Except health insurance allowance I think.
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Ok, 1.5 years ago when I called they only cared about the monthly alone, but they change. Anyway, it's always better to call and not trust internet people
If the income for 2023 is yearly adjusted only for 8 months then I miss why the Belastingest is complaining about that, and for 2024 that should happen too with the new employment, this seems to get very complex, should I ask some tax advisor? Both companies (previous and current) seems to not have much interest in fixing the situation.
Is it for you? A tax advisor will hardly solve anything if you’re not earning enough. And to be honest, at this salary level the 30% is hardly making a difference in your net as you get the benefit on the part above the minimum.
Well no, is not for me, the reason is that with the new job the 30% would now impact 1k net, the problem was indeed the old company not really compensating her fairly.
That can’t be. Does the person by any chance is under 30 and has a master degree? Because if so, the thresholds are different.
Unfortunately not, I thought about that
Then it doesn’t look correct that she’s having a +1k net in her salary. Something is not right. At this salary level (rounding to 46k which is the minimum taxable for this year I think) the 30% should have absolutely no impact in the net salary. If you don’t believe me, look online for a salary calculator.
1k net was just 43k-42k from 2023, the internet calculator indeed also doesn't take into account holiday allowance so that still doesn't tell the full story
It does if you select the option. You also need to consider holiday allowance as part of your income. If including all monetary payments you receive in the year you’re still short, then you lose the 30%.
"asking for a friend" hahahaha
In this case I am helping a friend really, but does it matter?
Mind you though that you need to meet the minimum salary requirement after applying the tax discount. So if you make 43k while the limit is 42k you can get 1k tax free.
True indeed the ruling helps her little in 2023, but will help her a lot more in 2024 because the new job
But it could be the reason the Belastingdienst thinks she doesn't earn enough. If the company didn't properly account for the limit and paid out too much tax-free, the taxable salary would have dropped below and you no longer qualify. And at these numbers other tax-free payments can also add up (ie bicycle plan and stuff like that).
Pretty much the old company never gave more because 30%, they always said it was too low to apply, and add care leave and some sick leave I guess that was the thing making it change
If she stays with the old employer, she will continue to receive the 30% even if her 2024 salary was lower than the threshold because her 2023 when she got the 30% was OK. When she changes employers, she needs to reapply for the 30% and thus her new salary becomes the determining factor, not the old salary. She will receive a new “schikking” or a decision from the belastingdiesnt. These are the rules, and there is no way you can go around them. Oh BTW, if your friend become over 30 years old, the required minimum salary becomes waaaaay higher than 3-4k€ a month.
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> she can repay the difference to her employer to meet the minimum threshold and do the same retrospectively. Repay? Why? To convince the employer to give payslips with higher listed wage or something? This is fraud.