Every staff member has their own wants and wishes when it comes to terms of employment. At the UT you can, within set boundaries, exchange certain terms of employment for other terms of employment. That way, you can constitute your own terms to better match your personal situation. All manner of terms can be exchanged. You may, for example, exchange leave hours for additional salary or a tax-exempt commuting expenses allowance. Some options provide tax advantages. In the Optional model for employment conditions (Keuzemodel arbeidsvoorwaarden, KAT) brochure you can learn more about the exchanges possible, the conditions to meet and tax advantages. To calculate the financial consequences for a particular exchange and to make an informed decision about your desired exchange, you can use the 'Optional model for employment conditions' web application.
This is one of the exchange options included in the Optional model for employment conditions. The 30% ruling option is only available to members of staff recruited from abroad possessing special expertise that is scarce or cannot be found in the Dutch job market Under this ruling, they may, under specific circumstances, exchange 30% of their gross salary for a tax-exempt expense allowance, thus benefiting from a considerable tax advantage. When you use the 30% ruling option for a calendar year, you cannot make use of any of the other exchange possibilities included in the Optional model during that same year. Consult the 30% ruling brochure to learn more about the conditions to meet as well as the consequences this option may have. If you would like to apply for the ruling, please follow the instructions in the '30% ruling' web application.