Optional model for employment conditions

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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.

Optional model for Employment conditions

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’.

30% ruling

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.

  • Explanation 30% ruling

    Introduction

    The 30% ruling is meant as compensation for necessary extra costs in connection with the acceptance of (temporary) employment outside of the own country of residence: these so-called “extraterritorial costs”.

    The advantage for you if you take up the 30% ruling is that a reduction of pensionable earnings is not required. You accrue a pension over the salary that would be applicable to you without applying the 30% ruling.

    Please note: applying the 30% ruling has consequences for, among other things, the application of other employment conditions regulations, the amount of any transitional compensation and your social security entitlements. 

    To be eligible for the 30% ruling you need to meet several conditions, see below.

    Conditions

    To be eligible for the 30% ruling, the remaining duration of your employment should be at least 3 months.

    You have been recruited from a country outside the Netherlands. At the moment on which you entered into an employment contract with the university, you were not living and working in the Netherlands.

    You meet the 150 kilometres criterion. In the period of 24 months immediately prior to the start of your employment with the University of Twente, you lived at a distance of more than 150 kilometres from the Dutch border during more than 16 months.

    This calendar year you didn’t make use of one or more of the exchange options in the Optional Model Employment Conditions. You are not eligible to the 30%-ruling in an optional year if in that year you have already made use of one or more of the other exchange options in the optional model.

    The 30% ruling can also be applied if immediately prior to the start of your employment with the UT you were employed by another Dutch employer where you made use of the 30% ruling. In this situation, you can continue to make use of the 30% ruling if the maximum term of the tax ruling of the Tax Administration has not yet expired and you meet the conditions set for this.

    Some exceptions (for example the PhD exception) are not included here. Should this exception apply to you, you will be informed of this by e-mail during the application procedure. 

    Proces

    • When you entered into an employment contract with the university and you have the non-Dutch nationality, your 30% ruling application procedure automatically starts in My HR.
    • The payroll administration will indicate via My HR whether you are eligible for the 30% ruling or not.
    • In the event that the payroll administration beliefs that you are eligible, you will receive an email with additional questions and information.
    • In the event of a positive decision from the Tax Administration, the ruling is granted from the effective date of the decision. The payroll administration will see to the administrative processing. Normally, the 30% ruling will be applied retroactively after we have received an approval. Please note: the 30% ruling will only be applied retroactively after there is an approval from the tax authorities, the request is sent to the tax authorities within four months after your start date and the approval is received within the same fiscal year.
    •  If the Tax Administration rejects your application, you can make use of the Optional Model Employment Conditions of the current choice year.

    If there are any questions, please feel free to contact the HR department at the following e-mail address: 30ruling-hr@utwente.nl

    The Dutch text of this regulation is binding. In case of a difference of interpretation, this translation cannot be used for legal purposes.

Contact

Please contact HR Services for any further questions. Tel 053 489 8011.

For ideas, comments or changes to this page, please email webteam-hr@utwente.nl

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