Working Part-Time

/Working Part-Time

Working Part-Time

Working part-time, how does that work with the 30% ruling?

See the following example, used by the Secretary of Finance.
An employee of 30+ works fulltime for the first 9 months for a taxable salary of 3,000 per month. As of October 1 he will start working part-time and earns only a taxable salary of 1,000 per month. Does the employee qualify for the 30% ruling in the first 9 months?

No. This employee’s annual salary is lower than the annual income requirement and therefore doesn’t qualify for the 30% ruling for the entire year. There is no recalculation for working part-time.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 26.