Work Permit Criteria and Legal Changes in the Netherlands for 2025
The Netherlands continues to be an attractive destination for highly skilled migrants, EU Blue Card holders, and their families. With numerous legal updates and requirements for 2025, it is essential for employers and expats alike to stay informed about salary criteria, immigration costs, and tax changes. Here is a comprehensive guide to the key updates for 2025.
Salary criteria for work permits
For Highly Skilled Migrants (HSM) and EU Blue Card holders, the salary thresholds differ by age and qualification. In 2025, Highly Skilled Migrants aged 30 years or older must earn at least €5,688.00 gross per month, while those under 30 years have a threshold of €4,171.00. Graduates entering the workforce after completing their studies or a search year must meet a minimum salary of €2,989.00. EU Blue Card holders face a higher salary criterion of €6,245.00.
Immigration costs
The cost of obtaining or extending permits varies depending on the permit type. For Highly Skilled Migrants or EU Blue Card holders, the fee is €405.00 in 2025. Dependent spouses or partners pay €243.00, while permits for children under 18 years cost €81.00. Exceptions include Turkish citizens, who pay €81.00 for most permits, and long-term EU residency card holders from other EU countries, with fees set at €243.00.
In the Amsterdam region, the Expatcenter offers combined registration services. For non-EU immigrants, this costs €312.00 in 2025. Fees for non-EU partners and children are lower, at €157.00 and €74.00 respectively.
30% ruling updates
The 30% ruling remains a significant tax benefit for eligible expats. As of 2025, employees must have an annual taxable salary exceeding €46,660.00, or €35,468.00 if they are under 30 years old and hold a master’s degree. The ruling will be capped at a maximum taxable salary of €246,000.00 per annum. It is important to note that the proposed phase-out of this ruling has not yet been enacted.
Minimum wage and social contributions
The monthly gross minimum wage for 2025 is set at €2,191.80. Employers should also account for updated social contribution rates. For example, the annual maximum social wage is €75,864.00, and contributions include 7.64% for LTS/Social Reintegration (WAO-WIA) and 6.51% for National Health Insurance (ZVW).
Adequate pension contributions
Employers are required to contribute 15% of gross salary towards pensions in 2025. The maximum pensionable salary is €137,800.00, with an AOW franchise set at €18,475.00. These updates ensure compliance with Dutch pension laws and offer security for employees.
Tax rates and allowances
Personal income tax rates for 2025 include a top rate of 49.5% for annual salaries above €76,817.00. The basic rate for incomes up to €38,441.00 decreases to 35.82%, while incomes between €38,441.00 and €76,817.00 will be taxed at 37.48%.
Other allowances have also been updated. The untaxed home office allowance increases to €2.40 per day, and the mileage reimbursement remains at €0.23 per kilometer.
Stay compliant in the Netherlands
With these updates, staying informed and compliant is crucial. Parakar offers comprehensive HR services and payroll solutions to help businesses and expats navigate these regulations efficiently. If you need support, contact us today to simplify your immigration and employment processes.
