The salary condition as applicable for the 30% ruling will be audited by the Dutch tax authorities through the 2014 annual payroll reporting. Employers are strongly recommend to review the final 2014 payroll of the employees who are granted the 30% ruling, to check whether the salary condition for the 30% ruling is met.
For 2014 the required minimum taxable salary is set at Euro 36,378, Euro 27,653 for employees younger than 30 years old with a Master Degree. If this condition is not met when filing the 2014 annual payroll report, the 30% ruling will be withdrawn with retroactive effect and will be canceled i.e. the 30% ruling shall not apply anymore to the employee(s) involved.