On Friday Junior finance minister Weekers sent the memorandum of reply with regard to the Tax plan 2012 legislative proposal to the Upper House.
The minimum salary for the 30%-ruling
Immigration and emigration, maternity or parental leave during the year does not affect eligibility for the 30%-ruling; the salary is adjusted pro rata to a full year salary.
Periods of earlier employment in the Netherlands are rounded up to the calendar month. For example if a person resided in the Netherlands for a period of three weeks within two consecutive calendar months, the duration of any subsequent 30%-ruling will be shortened by two months.