Netherlands High Skilled Worker Program 2025: Who qualifies, what do you gain?
Purpose of the program and who it targets
The Netherlands attracts highly skilled professionals through the Kennismigrant (Highly Skilled Migrant) regime. The program brings experts from outside the EU/EEA to the country through an accelerated procedure, competitive salaries, and family-inclusive work rights.
Companies building teams globally can quickly hire in the Netherlands through this regime. Candidates obtain residence and work permits through a signed contract with an IND-recognized sponsoring employer.
- IND recognized sponsor requirement: The employer is listed as a sponsor on the IND list.
- No labor market test: The employer fills the role directly from abroad.
- Family-inclusive: Spouse/partner and children under 18 come with you; the spouse gains unlimited work rights.
2025 salary thresholds and basic conditions
IND sets the gross monthly minimum salary thresholds for 2025 (excluding 8% holiday allowance) as follows. The employer meets these amounts in the contract and pays the salary monthly and regularly.
- Under 30 years: €4,171 gross/month
- 30 years and older: €5,688 gross/month
- Orientation Year (Zoekjaar) graduates: €2,989 gross/month
- EU Blue Card: generally €5,688 gross/month (different lower limits may apply depending on conditions)
IND salary policy only considers additional allowances when they are fixed, written in the contract, and paid monthly. Performance bonuses and annual bonuses do not contribute to the threshold. You design the salary package accordingly.
- Application fees (approx.): Main application €405, family member €243.
- Sponsor recognition fee (employer): approximately €2,432–€4,886 depending on company size.
Current agenda and 30% ruling
The Netherlands increases the net income of qualified foreign workers with the 30% ruling. A phased implementation has been in effect since 2024:
- First 20 months: 30%
- Next 20 months: 20%
- Next 20 months: 10%
The total duration lasts a maximum of 5 years. The tax-exempt amount is capped according to the WNT upper limit, which you update annually. Thresholds and rules change every year; new increases may come into effect by the end of 2025.
Application strategy and timeline: Proceed quickly and accurately
Recruitment and contract design
Recruitment teams clearly write the role definition and competencies. They structure the salary package according to the IND threshold. You sign the contract by clearly stating the full-time, fixed or indefinite duration and gross monthly salary.
- Role and code: You match the job description with the ISCO/professional framework.
- Salary: You pay the gross amount that meets the threshold monthly and fixed.
- Additional benefits: You clarify items such as relocation package, accommodation support, and educational assistance.
IND and MVV steps
The employer initiates the application as a recognized sponsor. The candidate checks the need for an MVV (entry visa) for stays exceeding 90 days. IND evaluates both work and residence permits in a single application.
- Step 1: The employer submits the application via the IND portal.
- Step 2: The candidate prepares passport, diploma/CV, and marital status documents.
- Step 3: If an MVV is required, the candidate makes an appointment at the foreign representation and obtains the visa sticker.
- Step 4: After entering the Netherlands, the candidate registers with the municipality (BRP) and obtains a BSN.
- Step 5: The candidate collects the residence card by appointment.
IND generally makes quick decisions; the quality of the file significantly shortens the duration. You present the documents completely and consistently.
Checklist for the first 30 days
- Municipality registration and BSN
- Basic health insurance (mandatory)
- Bank account and salary payment schedule
- 30% ruling application (if applicable)
- Contract and additional benefits verification
Compliance, payroll, and cross-border work: Reduce risk, optimize cost
IND sponsor compliance obligations
The sponsoring employer continuously maintains the candidate’s conditions. You pay the salary on time and above the threshold. You notify IND in a timely manner when the candidate leaves the job or changes roles.
- File keeping: You keep the contract, payroll records, and identity documents.
- Attention to notification: You report situations such as job separation, address changes, and changes in family status.
- Audit preparation: You keep payroll and additional benefits files up to date with internal controls.
Payroll and tax optimization
The Netherlands payroll regime shows gross monthly salary and legal deductions clearly. After the 30% ruling approval, you apply the exemption portion in payroll.
- Payroll quality: You meet the IND threshold every month; you calculate the holiday allowance separately.
- Tax plan: You balance the net income target with the 30% ruling and additional benefits.
- Expense policy: You manage relocation and temporary accommodation expenses with compliant documentation.
Companies with remote workers from multiple countries want to manage payroll under one roof. Corpenza helps you expense the salaries of remote and contracted personnel with payroll solutions. We pay salaries in compliance with regulations and present reports according to international accounting standards.
Posted worker and temporary assignment
In short/medium-term assignments within the EU, you correctly make the WagwEU notification. You apply core working conditions in the Netherlands and appoint a contact person for the workplace.
- Advance notification: You timely report the assignment to the Netherlands portal.
- Minimum conditions: You comply with and document salary, working hours, vacation, and safety rules.
- A1 and social security: If applicable, you correctly manage social security obligations with the A1 certificate.
Corpenza coordinates posted worker operations end-to-end. We manage compliance, payroll, and documentation processes through a single point of contact.
Family, permanent residence, and career flexibility: Clarify your roadmap
Rights of spouses and children
The spouse/partner gains full work rights with a residence permit. There is no separate salary threshold for the spouse. The family completes the municipality registration and health insurance steps in parallel with you.
- Education: Children have access to public schools.
- Career: The spouse looks for a job, starts a business, or receives education.
- Rights: Family members maintain their residence cards based on your permit duration.
Path to permanent residence and citizenship
Candidates who have legally and continuously resided in the Netherlands for 5 years can apply for permanent residence. You meet income, integration (Inburgering), and public order conditions.
- 5-year condition: You continuously maintain the types of permits and physically reside in the country.
- Integration: You complete necessary language/integration exams.
- Citizenship: After permanent residence, you plan to transition to citizenship by meeting the required duration and conditions.
Transition between visa types and alternatives
If your career changes, you can also change the type of permit. You evaluate options such as transitioning to an EU Blue Card, scale-up/startup permit, or freelance permit based on your role.
- EU Blue Card: Requires diploma and threshold salary; offers portability advantages within the EU.
- Orientation Year: New graduates look for jobs with open labor access for one year and then transition to HSW.
- Intra-company transfer (ICT): Applicable for group managers/specialists; you clarify duration and rotation plans.
End-to-end mobility and incorporation with Corpenza: One roof, full visibility
Strategy and establishment
Corpenza translates your expansion plan in Europe and globally into concrete steps. You establish operations on the first day with company setup, tax registration, and address solutions in the Netherlands and other markets.
- Company establishment: We accelerate the main contract, trade registry, KVK, and banking processes.
- Residence and work permits: We prepare the file for HSW, EU Blue Card, startup/scale-up permits, and family visas.
- Golden visa and citizenship by investment: We manage investment criteria and timing in alternatives like Portugal, Greece, Malta, and the Caribbean.
Workforce solutions and payroll
Global teams want to see payroll and contract compliance on a single screen. Corpenza reduces cost and risk with payroll and personnel leasing (temporary employment) solutions.
- Payroll: We pay the salaries of remote and contracted personnel in compliance with regulations, expensing them for your company.
- Personnel leasing: We manage short/medium-term assignments with posted worker services.
- International accounting: We combine multi-country reporting with IFRS/local GAAP.
Tax optimization and 2025 opportunities
Tax optimization makes a difference in mobile teams. You design integrated policies for the 30% ruling, expense policies, and transfer pricing. Corpenza compares tax regimes in different countries and optimizes cash flow.
- 2025 trends: Salary thresholds will increase; IND will scrutinize role and salary compliance more closely.
- EU Blue Card revision: The window for compliance expands with experience; portability rates increase.
- New markets: Benelux, Ireland, and Central Europe offer competitive packages for fintech, climate technologies, and artificial intelligence roles.
Compliance and speed now go hand in hand. You design the operation correctly; you present documents completely the first time; you structure payroll and tax plans from the outset. Corpenza establishes this chain end-to-end and enables you to proceed with a single point of contact.
Checklist for success in practice: Proceed without errors
Quick guide for employers
- You confirm your IND sponsor status and document internal processes.
- You structure the salary package as fixed and monthly according to the 2025 threshold.
- You submit the application file completely in one go.
- You plan WagwEU, A1, and occupational health and safety obligations on an assignment basis.
- You apply for the 30% ruling on time and implement it correctly in payroll.
Quick guide for candidates
- You keep your passport, diploma, and CV ready; you match the job description with your competencies.
- You check the MVV requirement and book the appointment early.
- Upon arrival in the Netherlands, you obtain the municipality registration and BSN.
- You complete health insurance within 4 weeks.
- You evaluate 30% ruling eligibility with your employer.
Thresholds and salary policies will be updated throughout 2025. You check IND announcements and the tax authority’s guides before applying. Corpenza tracks changes in real-time and updates your file according to the new rules.
Global expansion requires planned steps and a solid file. The Netherlands High Skilled Worker visa yields quick results with the right strategy. You design the right role, the right salary, and the right compliance plan for your teams today; tomorrow you safely grow operations in Europe.
