Immigration and 30% ruling updates for 2026

From new salary thresholds to additional obligations for sponsors, 2026 brings several important changes for employers of international staff. Small oversights can lead to compliance risks. Here is what employers should review to ensure their policies
and processes are up to date. Read on to find out what to pay attention to.

New administrative obligation for recognised sponsors

From 2026 onwards, recognised sponsors must be able to demonstrate that salaries are paid monthly by the sponsor and are transferred to the employee’s personal bank account. Proof of payment must be retained in the company administration. Employment contracts must contain all mandatory elements including the role, salary, working hours and contract duration. In practice, missing or inconsistent documentation can lead to questions and has shown to be a risk during IND audits.

Residence permits and salary thresholds

Wondering how the updated salary rules affect your international employees in 2026? We have broken it down for you:

• Indexed salary thresholds apply to new permit applications submitted on or after 1 January 2026.
• For a change of employer, the salary must meet the threshold applicable in the year the change takes effect.
• Salary indexation is not required unless a renewal application is filed or an employer change occurs in 2026.
• Employees turning 30 do not require a salary adjustment if they remain with the same employer.

Salary requirements for 2026 (gross per month, excluding holiday allowance)

• Highly skilled migrant or ICT aged 30 or older: EUR 5,942
• Highly skilled migrant or ICT under 30: EUR 4,357
• Reduced salary requirement highly skilled migrant: EUR 3,122
• European Blue Card holder: EUR 5,942
• Reduced salary requirement European Blue Card holder: EUR 4,754

Salaries must be at market level at all times and should be paid on a monthly basis.

30% ruling salary norms and income cap

The salary norm for 2026 is more than EUR 48,013, or more than EUR 36,497 for employees under 30 with a qualifying master’s degree. As of 1 January 2026, the income cap of EUR 262,000 applies to all employees as the transitional regime ended on 31 December 2025. Both the salary norm and the income cap apply on a pro rata basis in part year situations.

Why this matters

These changes highlight the importance of having complete and up to date files. An annual audit can help identify gaps early and provide reassurance that processes are aligned for 2026.

For further background information and practical guidance on immigration and expatriate taxation, visit: LIMES