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Until when may the 30% ruling be applied in payroll? (at the end of the term during the month)

The 30% ruling may only be applied on gross wages paid during the term of the 30% ruling.

Example: 

– If the 30% ruling ends on March 13, 2024, and wages are paid on March 23, 2024, the 30% ruling may not be applied to the entire monthly wage. After all, there is no valid decision at the time of disbursement.

– If the 30% ruling ends on March 25, 2024, and the salary is paid on March 23, 2024, the 30% ruling may still be applied on the monthly salary up to March 23, 2024.