The employee’s 30% allowance is linked to the employer. Only the employer named on the 30% decision letter may process the 30% ruling in the payroll.
If the employee changes employers, the 30% rule must be reapplied for the remaining duration of the 30% rule already granted. Please note that there should be a maximum of 3 months between the end of employment with the previous employer and entering into the employment contract with the new employer. If this period exceeds 3 months, the 30% rule is no longer granted.
If an employee (formally) changes employers within an organization or through a merger/acquisition, the employee and employer may have to reapply for the 30% rule. This depends on whether there is a transfer of undertaking. If the company is an SGI (Cohesive Group withholding agent) for payroll tax purposes, this is not required.
