The 30% ruling is calculated on the wage of present employment. What does this include?

Part of the salary which qualifies for the 30% ruling

Qualified are for example:

• the agreed monthly salary (fixed or variable)
• holiday allowance
• bonuses
• option rights
• token money
• obligatory premiums
• tantiemes

Part of the salary which doesn’t qualify for the 30% ruling

Excluded are for example:

• a redundancy/severance payment
• tax free) cost allowances (travel allowance, representation allowance etc).