Garden leave (resignation/suspension/inactivity)
Garden leave describes the situation where an employee who leaves a job (after resigning or if his or her employment is otherwise terminated) is instructed to stay away from work during the notice period, while the employee still remains on the payroll.
If an employee is suspended or excused from work until the end of employment, but retains salary, the 30% ruling may no longer be used for that employee during the period of inactivity. The 30% ruling ends immediately on the first day of garden leave. It does not matter that the official employment contract has not yet ended.
In principle, the employee loses the right to the 30% ruling as of the first day of the garden leave. However, if the employee finds a new job within 3 months, the new employer and employee can reapply for the 30% ruling for the remaining term (provided the employee still meets all conditions).
