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Selection Model

The Selection Model allows you to use some of your employment conditions flexibly. In some cases, this may well result in tax benefits. Note that your choices may affect the calculation of salary-related benefits. See the website for more information.

Things you can get in trade of salary, holiday allowances, end-of-year bonus or holiday hours.

  • A bike; once every six years. On the condition that part of your journey to work is done via cycling.
  • Extra salary
  • Extra commuting expenses
  • Extra holiday hours

Every year you can reimburse €120 as an art, culture and sport allowance. You can find more information about what qualifies here.

For those eligible under the 30% ruling, employees receive tax-free reimbursement for almost all the same expenses as those without, except for extraterritorial expenses, which are not covered under the 30% ruling.

Practical aspects about the 30% ruling (consult with your HR contact when you have questions):

  • If you leave the Netherlands before the expiry date of the 30% ruling, you must notify the Tax and Customs Administration thereof.

We would like to draw your attention to the fact that the reduction of your taxable income may have consequences for all salary-related remunerations and benefits, including social security benefits and social security benefits under the Enhanced Unemployment Scheme. Further, employees under the 30% ruling can only use the following sources:

  • Holiday hours: Employees may sell up to 76 holiday hours annually.
  • Sports expenses budget: Eligible for reimbursement of sports-related expenses (e.g., gym memberships, courses).
  • This means they are not allowed to use other sources in the Selection Model, including salary, holiday allowance, end-of-year bonus, or extra income.