Every staff member has their own needs and wishes
when it comes to terms of employment conditions. As an employee of the UT, you can exchange certain employment conditions (sources) for other employment conditions (targets) in the Optional Model.
For example, the use of salary and/or holiday hours for the purchase or maintenance of your bicycle. In this way, you create your own package of employment conditions that matches your wishes and personal situation. In addition, in many cases, it can give you tax benefits. In the leaflet Optional Model for Employment Conditions, you will find information about the sources and targets, conditions, tax benefits and consequences of the choices you make.
The Optional Model for Employment Conditions can be found in MyHR/Afas under ‘Optional Model for Employment Conditions’.
Dutch tax legislation provides a special facility for employees attracted from abroad who possess a special expertise that is scarce or cannot be found on the Dutch job market: the 30% ruling. Under this ruling, the employer can provide up to a maximum of 30% of the gross salary to the employee as a tax-free cost allowance. Tax-free in this context means that the employer does not withhold any payroll tax and social security contributions from the allowance. Consult the 30% ruling brochure to learn more about the conditions to meet as well as the consequences this option may have. Below you will find more information on the conditions and consequences of the 30% ruling.