Start with the individual’s timeline
First application, ruling duration and interruptions can determine transitional treatment under the expat scheme. A general percentage is not enough to configure every employee. The applicable rules and individual ruling must be read together.
Keep supporting employment information
The file needs the start date, employment agreement and evidence for salary conditions as well as the ruling. Changes in pay or work and a move to another employer may require reassessment. Different expat facilities can have different transitional rules.
Act before the ruling ends
Assign an owner to check the end date before the relevant payroll period. Explain the expected effect on net income and any additional employment commitments. Retain the calculation and check the first payslip after expiry against the same assumptions.
Source and background: Kennisgroep over 30%-regeling.
Would you like to know how Oudshoorn can help your organisation? Contact us using the WhatsApp button or fill in our enquiry form.
Go to the enquiry form
