Does the 30% ruling have to be paid with each salary payment or can it be paid at the end of the year?

/Does the 30% ruling have to be paid with each salary payment or can it be paid at the end of the year?

Does the 30% ruling have to be paid with each salary payment or can it be paid at the end of the year?

The amount of the 30% ruling is a fixed amount and can therefore be determined exactly.
Should the employer wait until the end of the year, then it can be only paid for the period the employee
is entitled to the 30% ruling (e.g. if the 30% ruling starts at May 1, then the 30% ruling payment at the end of the year can only be applied for 8 months and not for the entire year).

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 17.