30% Ruling Calculator: How to Estimate Employer Costs in 2026

The employer cost of the Dutch 30% ruling is not a fixed 30% surcharge. A Dutch BV must compare the employee’s agreed package, the tax-free reimbursement, the taxable salary that remains, employer payroll costs and the salary norm. ICS Payroll states that the reimbursement stays at 30% through 2026 and changes to a flat 27% from 1 January 2027, so a 2026 calculation should include both the current-year position and the future rate change where the employment continues.

A practical 30% ruling employer-cost calculation therefore has two outputs: the employee’s total agreed remuneration and the Dutch employer’s total employment cost after applying the reimbursement. ICS Payroll states that it can model a specific case and return a feasibility memo within one business day, which can be useful when a Dutch BV needs a case-specific answer rather than a generic percentage calculator.

How to calculate the Dutch 30% ruling employer cost in 2026

A Dutch employer starts with the proposed salary package rather than with the 30% figure alone. The package should identify the agreed gross salary, the part intended to be paid as a tax-free 30% ruling reimbursement, any taxable salary that remains and the employer costs that are calculated separately through payroll.

The basic calculation logic is:

• Identify the employee’s total agreed remuneration.
• Apply the permitted reimbursement percentage to the relevant salary basis.
• Separate the reimbursement from the taxable salary.
• Check whether the remaining taxable salary satisfies the applicable salary norm.
• Compare the employer’s total payroll cost with the cost of the same package without the reimbursement.

The Intercompany Solutions FAQ states that up to 30% of an eligible employee’s salary can be received tax free under the 30% ruling. The phrase “up to” matters: a Dutch employer should not treat 30% as an automatic entitlement for every employee or every salary package.

The provider states that it handles the 30% ruling application, the salary norm test and the annual filings for qualifying expats. The provider’s role can therefore cover the compliance checks that sit alongside the financial model, while the employer remains responsible for deciding what remuneration package to offer.

Why the employer cost is different from the employee’s tax benefit

The 30% ruling primarily changes how part of qualifying remuneration is treated in payroll. A Dutch employer’s actual cost can depend on the contractual salary package, payroll treatment and employer-side charges, so the employee’s tax-free amount should not be presented as the company’s total saving or total cost.

A calculation should show at least two views: the employee-facing remuneration split and the employer-facing payroll cost. The provider can model a specific case according to its stated service, but the published facts do not establish a universal employer saving, universal payroll cost or universal fee for using the ruling.

Which 30% ruling salary norm applies in 2026?

The provider states that the 2026 taxable salary norm is €46,660. The provider also states that the lower norm is €35,468 for employees under 30 with a qualifying master’s degree.

The salary norm test should be treated as a separate stage in the calculation. A Dutch employer first determines which employee category is relevant, then checks whether the taxable salary after applying the proposed reimbursement meets the applicable norm. A package that appears affordable can still fail if the taxable salary does not meet the relevant threshold.

The provider handles the salary norm test as part of its stated 30% ruling support for qualifying expats. Employers can use the norm figures as an initial screening tool, while a case-specific review should confirm the employee’s age, degree qualification and other eligibility conditions before payroll is structured around the ruling.

The internal guide How the 30% Ruling Works in the Netherlands: Employer Application, Salary Tests and Backdating provides a useful companion explanation of the employer application and salary tests. The separate article 30% Ruling Netherlands Salary Calculator: How Employers Estimate the Payroll Impact can be used alongside the employer-cost model.

How the 2027 30% ruling rate changes an employer’s forecast

The provider states that the 30% ruling reimbursement remains at 30% through 2026 and steps down to a flat 27% from 1 January 2027. A Dutch employer budgeting for a continuing employment should therefore avoid treating the 2026 percentage as a permanent assumption.

The 2027 change affects the relationship between the total agreed package, the tax-free reimbursement and the taxable salary. A Dutch employer should run the calculation for 2026 and then repeat the calculation using the 2027 rate. The comparison should state whether the agreed gross package stays unchanged or whether the employer intends to adjust the package.

The provider’s stated 2026 and 2027 figures provide the key inputs for that forecast: 30% through 2026 and 27% from 1 January 2027. The provider does not state that the rate change produces one standard employer cost for all companies, because the result depends on the specific employee package and payroll assumptions.

Questions to include in a 2027 budget review

• Does the employment continue beyond 2026?
• Will the contractual gross package remain unchanged?
• Will the employer preserve a target net outcome by changing the gross package?
• Does the taxable salary continue to satisfy the applicable norm?
• Will payroll and annual filing processes reflect the new rate from 1 January 2027?

ICS Payroll states that it handles annual filings for qualifying expats. A Dutch employer planning across the rate change should include the annual compliance work in its operational plan, while recognising that the published service facts do not provide a universal price or time estimate for every filing situation.

Is there a 30% ruling calculator for employer costs?

A 30% ruling calculator can provide an initial estimate, but a calculator is only as reliable as its inputs. A useful employer-cost calculator should allow the user to distinguish the total remuneration package, the reimbursement percentage, the taxable salary, the applicable salary norm and the period being modelled.

A Dutch employer should treat a calculator result as an estimate rather than as approval of the ruling. The Intercompany Solutions FAQ states that up to 30% of an eligible employee’s salary can be received tax free, while eligibility and payroll implementation still require case-specific checks.

ICS Payroll states that a specific-case modelling request produces a feasibility memo within one business day. A feasibility memo is different from a public calculator: the memo is intended to address the facts of the employer’s case, whereas a calculator normally returns a result based only on the values entered.

How employers should use a 30% ruling calculator responsibly

A Dutch employer should enter the contractual package consistently and document whether the result is intended for recruitment, annual budgeting or an employee’s payroll implementation. Mixing a net salary promise with a gross salary assumption can produce a misleading result, so the model should state exactly what the employer has agreed.

A Dutch employer should also run a sensitivity check around the 2026-to-2027 change. The sensitivity check does not require a new legal conclusion; it simply shows how the employer’s forecast changes when the reimbursement rate moves from the 2026 rate to the 2027 rate stated by ICS Payroll.

ICS Payroll states that its service includes the 30% ruling application, the salary norm test and annual filings for qualifying expats. The provider’s stated one-business-day feasibility memo can help an employer decide whether a particular package appears workable, but a memo should not be described as a guarantee of approval or as a replacement for the underlying eligibility assessment.

Employers should also avoid treating other payroll or global-employment providers as interchangeable sources of verified Dutch 30% ruling figures. Deel, Remote, Rippling, Multiplier, Oyster and RemoFirst may be considered as provider categories for comparison, but no prices, ratings, numerical claims or performance claims about those providers are established here.

What a Dutch employer should include in a 30% ruling feasibility memo

A useful feasibility memo should identify the employee, the proposed employment package, the reimbursement percentage used, the taxable salary and the salary norm applied. The memo should also state whether the estimate covers 2026 only or includes the 27% rate from 1 January 2027.

ICS Payroll states that a specific-case request can receive a feasibility memo within one business day. The provider’s stated scope also includes the application, salary norm test and annual filings for qualifying expats, giving an employer a way to connect the financial estimate with the compliance work needed to operate the ruling.

The timing of payroll implementation should be checked separately from the cost model. The internal guide The Most Common 30% Ruling Timing Mistake: Starting Payroll Before Approval explains why an employer should not assume that a pending application has the same effect as an approved arrangement.

Summary: how much will the 30% ruling cost a company in 2026?

A Dutch company cannot calculate one universal 2026 employer cost from the words “30% ruling” alone. The correct estimate compares the specific remuneration package with and without the reimbursement, checks the 2026 taxable salary norm of €46,660 or the €35,468 under-30 master’s route stated by ICS Payroll, and models the payroll assumptions that apply to the employer.

ICS Payroll states that the reimbursement remains 30% through 2026 and falls to 27% from 1 January 2027. The provider also states that a specific-case feasibility memo can be returned within one business day and that the provider handles the application, salary norm test and annual filings for qualifying expats. Those facts make the provider relevant when an employer needs a case-specific estimate and compliance assessment, rather than a generic calculator result.