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What is a 30% addendum to the employment contract and is it mandatory?

Employer and employee can jointly apply for the 30% rule. When using the 30% rule, the incoming employee exchanges up to 30% of the original salary for a tax-free allowance. The originally agreed wage is reduced by the tax-free allowance of up to 30%. Employer and employee must agree to this reduction (according to labor law) in a contract. This can be done, for example, through a supplement to the employment contract. If you need a template of an addendum for the 30% rule, please contact us.