The Dutch government has announced the annual adjustment of the salary criterion for highly skilled migrants, as well as updates to the obligations of recognised sponsors and changes to government application fees. These changes will apply as of 1 January 2026.1
WHY THIS MATTERS
Meeting the statutory salary thresholds is a core requirement for qualifying employees under the highly skilled migrant (HSM) scheme and related immigration categories. Failure to meet the applicable threshold can result in application refusals, processing delays, or issues during residence-permit extensions.
The expanded obligation for recognised sponsors to retain proof of monthly salary payments increases the compliance burden and will require updates to HR, payroll, and record‑keeping processes.
Context
The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen).
This also stipulates that salaries are to be adjusted annually with effect from January 1 based on recent index figures for negotiated wages, as published by Statistics Netherlands.
For the coming year, the salary criterion will be increased by 4.46 percent.
Updated Salary Criterion for 2026
The following gross monthly salaries (excluding vacation allowance) apply as of 1 January 20261:
Highly Skilled Migrants
Age/criteria | Gross monthly salary thresholds (in EUR) |
30 years and older | 5,942 |
Younger than 30 years | 4,357 |
Reduced criterion for graduates | 3,122 |
EU Blue Card
Age/criteria | Gross monthly salary thresholds (in EUR) |
Highly educated employees, regardless of age | 5,942 |
Reduced criterion for graduates | 4,754 |
Salary Assessment Rules
- Only the fixed, contractually agreed gross monthly salary in cash and counts toward meeting the threshold. This also applies to contractually agreed fixed monthly allowances.
- Non‑cash payments, variable components (e.g., overtime, tips, bonuses), and uncertain allowances cannot be included.
- Fixed annual allowances (e.g., 13th‑month payment or year‑end bonus) may count only if paid out in monthly arrears through payroll.
- Salary must be paid into a bank account in the employee’s name.
- Payslips must be available immediately upon request by authorities.
New Record‑Retention Obligations for Recognised Sponsors
Effective 1 January 2026, recognised sponsors must also retain evidence of monthly salary payments, demonstrating that the salary was deposited into an account held by the employee.
Examples include:
- Business bank account statements
- Batch payment overviews
Like payslips, these documents must be made available immediately upon request.
Which Salary Criterion Applies?
- For entry/residence‑permit applications and extension applications filed before 1 January 2026, the 2025 salary criteria continue to apply—even if the employee arrives or the permit expires in 2026.
- Exception: When a highly skilled migrant changes employers, the applicable salary threshold is the one in force on the start date of the new employment contract.
Other Affected Categories
The 2026 salary thresholds also apply to the following work permit categories:
Short‑Stay Highly Skilled Migrant Work Permit
For key/specialist employees working in the Netherlands for up to 90 days for a recognised sponsor.
Intra‑Company Transfer (ICT) Work Permit
- Managers and specialists: threshold for highly skilled migrants aged 30+ applies.
- Trainees: lower threshold for highly skilled migrants under 30 applies.
Highly Skilled Migrant – Frontier Worker Permit
- For highly skilled migrants residing in a neighbouring EU Member State and working in the Netherlands for a Dutch employer.
Additionally, the thresholds apply to ICT transferees under the EU ICT Directive and to relevant stand‑alone work‑permit categories assessed by the Dutch Employment Agency (UWV).
Increase in Government Fees (Effective 1 January 2026)
Government fees will increase by approximately 4.4 percent. The new fees are:
- Recognition as a sponsor (regular): EUR 5,080
- Highly Skilled Migrant / ICT / EU Blue Card: EUR 423
- Partner application: EUR 254
- Minor child application: EUR 85
MEIJBURG & CO. INSIGHTS
Employers should review employment contracts, payroll processes, and internal compliance procedures to ensure readiness for the 2026 thresholds and expanded documentation requirements. Assessment of pending applications may also help determine whether the 2025 or 2026 thresholds apply.
If assignees and/or their program managers have any questions or concerns about the scope of the amending protocol, its potential application and impacts, they should consult with their qualified tax professional or a member of the GMS tax team with Meijburg & Co in the Netherlands (see the Contacts section).
FOOTNOTE:
1 See Staatscourant, stcrt-2025-43553, published on December 18, 2025.
RELATED RESOURCE
See our recent publication on the Meijburg & Co website: Annual adjustment of salary criterion for highly skilled migrants 2026 | Meijburg & Co Tax & Legal.
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Disclaimer
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in the Netherlands.
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