Insights and tips for expatriate employers

Highly skilled migrant salary Netherlands 2026 is one of the most important requirements for working in the Netherlands.

If you are planning to live and work in the Netherlands as a highly skilled migrant, one of the most important requirements is meeting the minimum salary threshold.

Each year, the Dutch government updates these salary requirements. This means both employers and expats need to stay informed, as even small changes can affect visa eligibility.

In this guide, we explain the salary requirements for highly skilled migrants in 2026, what they mean for you, and how to ensure you meet the conditions.

What is the minimum salary in the Netherlands?

In the Netherlands, all employees must earn at least the statutory minimum wage set by the government. This amount is reviewed regularly and depends on age, with higher minimum wages applying to individuals aged 23 and older.

However, for highly skilled migrants, a different and stricter salary threshold applies. This is not just a guideline, but a key requirement for obtaining and maintaining a residence permit.

Highly skilled migrant salary Netherlands 2026

The highly skilled migrant salary Netherlands 2026 thresholds are set to ensure that international employees meet a certain income level when working in the country.

It is important to understand the highly skilled migrant salary Netherlands 2026 before signing your contract.

Highly skilled migrant salary Netherlands 2026 requirements

For 2026, the gross monthly salary requirements (excluding 8% holiday allowance) are:

• Highly skilled migrants aged 30 and older: EUR 5,942.00
• Highly skilled migrants under 30: EUR 4,357.00
• Highly skilled migrant graduates (orientation year): EUR 3,122.00
• EU Blue Card holders: EUR 5,942.00

These salary levels must be met consistently. Falling below the threshold can impact the validity of the residence permit.

Why salary is so important for your residence permit

Salary is one of the core conditions of the highly skilled migrant scheme.

The Dutch Immigration and Naturalisation Service (IND) uses the salary threshold to determine whether someone qualifies as a knowledge migrant. It ensures that the scheme is used for highly qualified professionals and that the Dutch labor market remains balanced.

For employers, this means:

• They must offer a compliant salary from the start
• They must continue to meet the threshold during employment
  

For employees, this means:

• Your contract must reflect the required salary
• Your actual salary payments must meet the threshold

What counts towards the salary requirement?

It is important to understand that not all components of your salary count towards the minimum requirement.

Included:

• Gross monthly base salary/payment

Not included:

• Holiday allowance (8%)
• Bonuses
• Non monthly overtime payments
• Allowances (such as housing or travel)

This means your base salary alone must meet the threshold.

How to ensure you meet the requirements

To avoid issues with your residence permit, it is important to prepare properly.

Here are a few practical steps:

1. Check your employment contract

Make sure your gross monthly salary meets the required threshold for your age group.

2. Confirm with your employer

Employers should be aware of these rules, but it is always good to double-check.

3. Monitor changes each year

Salary thresholds are updated annually. What is sufficient this year may change next year.

4. Keep documentation

Maintain records of your contract and payslips to demonstrate compliance if needed.

What happens if you do not meet the salary threshold?

If your salary falls below the required level, it can have serious consequences.

For example:

• Your residence permit may no longer be valid
• Your employer may not be compliant
• You may need to leave the Netherlands if the issue is not resolved
  

This is why both employers and employees should actively monitor salary compliance.

Additional requirements for highly skilled migrants

While salary is one of the most important conditions, it is not the only one.

Other requirements include:

• Employment with a recognised sponsor
• A valid employment contract
• Compliance with Dutch immigration rules
  

Meeting all conditions together ensures a smooth and compliant employment situation.

Conclusion

The highly skilled migrant salary Netherlands 2026 is a key requirement for anyone planning to work in the Netherlands under this scheme.

While the process itself is usually straightforward, understanding the details is essential. Salary thresholds must be met consistently, and both employers and employees play a role in ensuring compliance.

By staying informed and preparing in advance, you can avoid delays and focus on building your career and life in the Netherlands.

FAQ

- Do I need to meet the salary requirement every month?

Yes, your salary must consistently meet the required threshold. Occasional shortfalls can create issues with your residence permit.

- Does holiday allowance count towards the salary requirement?

No, the 8% holiday allowance is excluded. Only the gross base salary counts.

- Do salary thresholds change every year?

Yes, the Dutch government updates these amounts annually. It is important to stay informed each year.

BSN Netherlands is essential if you want to live and work in the Netherlands.

If you're planning on living and working in the Netherlands, getting your BSN (Citizen Service Number) is one of the first and most important steps.

If you're relocating, understanding how to get a BSN in the Netherlands early will make your move much smoother.

Your BSN is essential for almost everything, from getting paid to accessing healthcare. While it may sound like just another administrative task, it is actually the key to starting your life here smoothly.

In this guide, we will walk you through 5 easy steps to get your BSN, so you know exactly what to expect and avoid unnecessary delays.

Step 1: Understand what the BSN is

The BSN, or Citizen Service Number, is a unique personal identification number allocated to everyone registered in the Netherlands.

If you’re an expat or international employee, you’ll receive your BSN once you register with a Dutch municipality.

You will need your BSN for many important things, including:

• Employment and payroll
• Opening a bank account
• Health insurance
• Taxes and government services

You only receive this number once, and it remains linked to your identity for life. That is why it is important to store it securely and only share it with trusted institutions.

Step 2: Do you need a BSN in the Netherlands?

In most cases, you will need a BSN in the Netherlands to live and work legally.

You are required to obtain one if:

• You are working in the Netherlands
• You are staying longer than four months
• You want access to public services

If you are staying for a shorter period, you can still apply by registering as a non resident. This allows you to work or arrange certain administrative matters without a long term address.

Understanding your situation upfront helps you avoid delays and ensures you follow the correct registration process.

Stap 3: Registreer u in Nederland om uw BSN te krijgen

To receive your BSN, you must register in the Dutch Personal Records Database, also known as the BRP. This is handled by the municipality where you will live.

Ci sono due scenari principali:

• Staying longer than four months
  You need to register as a resident in your local municipality. During this appointment, your BSN is usually issued immediately or shortly afterwards.

• Staying for fewer than 4 months
  You can register as a non-resident. You will still receive a BSN, even without a permanent address.

If you want to get a BSN in the Netherlands without delays, make sure to schedule your appointment as early as possible. Waiting times can vary depending on the city.

Step 4: Prepare the required documents

To complete your registration successfully, you need to bring the correct documents to your appointment.

Typically required:

• A valid passport or ID
• Proof of address if applicable
• An employment contract in some cases

Depending on your situation, further documents may be requested, such as a birth certificate or residence permit.

Being well prepared will help you get a BSN in the Netherlands faster and avoid having to reschedule your appointment.

Step 5: How to use your BSN correctly

Once you receive your BSN, you will use it regularly in daily life.

Your employer needs your BSN to process your salary and ensure taxes are correctly reported to the Dutch tax authorities.

You will also need it for:

• Visiting a doctor or dentist
• Opening a bank account
• Applying for government benefits
• Getting a driver's licence

Because your BSN is linked to sensitive personal information, it is important to keep it secure and only share it when necessary.

How PAYSE supports you

At PAYSE, we support expats and international employees throughout their relocation journey, including helping you get a BSN in the Netherlands.

While the process is usually straightforward, it often comes at a busy moment when you are starting a new job and settling into a new country.

If you have not yet received your BSN:

• Please let us know when your council appointment is scheduled
• Keep us informed about your progress

We can support you with booking appointments, preparing documents, and ensuring everything is compliant with Dutch regulations.

Our aim is to make your transition as smooth as possible so you can focus on your new role and life in the Netherlands.

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.

Highly Skilled Migrant (Kennismigrant) Salary Requirements

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 (Expat tax benefit)

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.

Annual updates

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.

Need help with knowledge migrant salary or 30% scheme?

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.