Tips, insights and updates on knowledge migrants, being an employer and everything involved in international growth. Practical, clear and immediately applicable.
In the Netherlands, several different income requirements determine whether someone can legally work, live, or benefit from certain tax arrangements.
For most employees, the statutory minimum wage applies - this is the lowest amount an employer can legally pay.
However, if you are a Highly Skilled Migrant (kennismigrant/HSM), other — and higher — salary thresholds are set by the Immigration and Naturalisation Service (IND). These thresholds are crucial: they determine whether you can obtain or keep your HSM residence permit, and they are updated every year.
In this article, we explain the minimum salary requirements for Highly Skilled Migrants, the connection to the 30% ruling, and how PAYSE can help both employers and employees stay compliant.
The Highly Skilled Migrant scheme is designed to attract international professionals to the Netherlands.
To qualify, you must earn a minimum gross monthly salary determined by the IND. These salary criteria are announced in December each year and apply from 1 January of the new calendar year.
If your salary drops below this level, your HSM residence permit may no longer be valid, so it’s essential to monitor your pay carefully. The salary levels exclude the 8% holiday allowance.
| Category | 2024 (EUR) | 2025 (EUR) |
| Knowledge migrant ≥ 30 years | € 5.331,00 | € 5.688,00 |
| Knowledge migrant < 30 years | € 3.909,00 | € 4.171,00 |
| Search year (orientation year) | € 2.801,00 | € 2.989,00 |
To employ a Highly Skilled Migrant, the employer must be an IND-recognised sponsor (erkend referent). Only recognised sponsors can officially hire or host Highly Skilled Migrants.
Is your company not yet recognised, or do you want to hire international talent without going through the long recognition process? PAYSE can act as an official referent. We take care of all the compliance, so you can focus on finding and guiding the right people.
The 30% scheme, officially the Extraterritorial Expenses Scheme, is a tax benefit for employees brought to the Netherlands from abroad.
This allows expats to receive up to 30% of their salary tax-free as compensation for extra expenses outside their home country.
To qualify, you must earn a minimum taxable salary, set annually by the Inland Revenue. We have converted these tax amounts into the required gross salary in the employment contract, so you know exactly where you stand.
| Category | 2024 - Fiscal minimum (per annum) | 2025 - Fiscal minimum (per annum) | 2025 - Gross required (per month) |
| Employee ≥ 30 years old | € 46.107,00 | € 46.660,00 | € 5.554,76 |
| Employee < 30 years of age (Master's degree required) | € 31.891,00 | € 35.468,00 | € 4.222,38 |
To make full use of the scheme, your gross annual salary (including holiday pay) must meet the amount in the last column. Is your monthly salary slightly lower, but on an annual basis (including bonuses) you exceed the threshold? Then you may still qualify.
The income thresholds for knowledge migrants and the 30% scheme are announced in December each year and apply from 1 January. This keeps them in line with inflation and labour market developments. PAYSE ensures that this information is always up to date so that both employees and employers know what salary requirements apply.
Whether you are an employee and want to know whether your salary meets the IND requirement, or an employer who wants to determine the right remuneration structure - PAYSE will help you.
We calculate, verify and guide both parties so that each arrangement meets both legal and tax requirements.
