Hiring a highly skilled migrant in the Netherlands means knowing the IND salary threshold rules. Now, while this might at first seem quite obvious, nuances make it a bit more complex than expected. In this article, you will be able to discover the different conditions that determine which salary threshold applies and which factors HR teams should rely on when drafting an offer.
Which salary threshold applies, and when?
For highly skilled migrants, the applicable salary threshold is not determined by age alone. Instead, timing plays a far more important role.
The IND looks at:
- The date the residence permit application is submitted, or
- In the case of a change of employer, the start date of the new employment contract
This means that if a highly skilled migrant has already been employed for two years and turns 30, they do not automatically need to meet the higher salary threshold for those aged 30 and older.
For example, if a highly skilled migrant earns €4,171 in 2025 and is under 30, and their residence permit expires in February 2026, the timing of the extension application determines which salary threshold applies. If the extension application is submitted in January 2026, the salary must meet the 2026 under-30 threshold, which is €4,357. If the same extension is submitted in December 2025, the 2025 under-30 threshold of €4,171 continues to apply.
The higher threshold only applies when a new application or extension is submitted after that point. As long as the employee remains with the same employer, turning 30 does not automatically trigger the higher threshold. Even if this doesn’t mean the salary can remain unchanged indefinitely. The salary must still meet the applicable IND threshold at the time of extension, but it can remain within the under-30 category.
This illustrates why timing is particularly important for permit extensions. Salary thresholds are updated annually, usually on 1 January. An (extension) application submitted in a new calendar year must meet the threshold applicable in the calendar year in which it is submitted. An application can only be submitted in the final three months of a permit’s validity. Timing can be an important detail in case the permit expires in February. For HR teams this, then, highlights the importance of aligning immigration timelines with payroll and contract planning.
What counts toward the salary threshold?
The IND salary threshold refers to the minimum gross monthly salary, excluding holiday allowance, that an employee must earn in order to qualify for a residence permit. However, not all income components are treated equally.
According to the IND, certain expense reimbursements and fixed allowances can be included, such as the thirteenth month, as long as it is guaranteed, contractually agreed, and paid monthly. For these income components to count toward the salary threshold, the following conditions must be met:
- The reimbursements and fixed allowances must be explicitly included in the employment contract;
- Payments must be made directly to a bank account in the employee’s name;
- The amounts must be paid every month on a fixed and predictable basis.
At the same time, several pay elements are explicitly excluded from the salary criterion, including:
- Holiday allowance;
- Payments in kind;
- Variable or non-regular pays, such as overtime pay, tips and payments from funds.
Long story short
Understanding which salary threshold applies, and what actually counts towards it, is essential to optimise the hire of highly skilled migrants. As you can see through this article, age alone does not determine the threshold and if this is compliant to IND standards or not. Timing, however, plays a much bigger role.
For HR departments, this means that aligning permit timelines with payroll decisions and contract terms is essential. Doing so helps avoid last-minute salary adjustments, rejected applications, compliance risks, and delays in the onboarding of highly skilled migrants. You can also see how our app automates this process for you.
