What if the employee has a temporary contract?

The employer can apply for the 30% rule together with an employee with a fixed-term or indefinite employment contract. If the employee qualifies for the 30% rule, it is granted for the maximum duration of 5 years. Since the 30% ruling is linked to employment, once employment ends, there is, in principle, no further entitlement to the 30% ruling.

Reimbursement from the 30% rule automatically stops when employment ends, even if the duration of the 30% rule granted has not yet expired. In most cases, the employee will change employers in that case and the 30% rule can be reapplied (if the conditions are met with the new employer).