Addendum to the employment contract

This document is an addendum to an employment agreement in which arrangements regarding the application of the 30% ruling are laid down. This ruling allows employers to grant extraterritorial employees a tax-free allowance of up to 30% of their salary to cover additional expenses incurred in connection with their stay in the Netherlands. The document describes how the salary is adjusted, the conditions set out in the Wage Tax Implementation Decree 1965 and the Senior Executives in the Public and Semi-Public Sector (Standards for Remuneration) Act, and the potential implications for pensions and social security. The document is intended to provide both employers and employees with certainty when making use of this tax facility.