What is a highly skilled migrant (HSM) in the Netherlands?
The Netherlands has one of Europe's most accessible pathways for attracting international talent. The highly skilled migrant (HSM) scheme — known in Dutch as the kennismigrant regeling — allows non-EU nationals to work in the Netherlands without the employer needing to first prove that no EU candidate was available (the so-called labour market test). This makes the process significantly faster and less bureaucratic compared to standard work permits.
To qualify, both you and your employer must meet specific requirements. Your employer must be an IND-recognised sponsor (which most large international companies and universities already are), and your salary must meet or exceed the threshold set by the Immigration and Naturalisation Service (IND). This salary checker focuses on that threshold check — the most common stumbling block for applicants.
2026 salary thresholds explained
The IND adjusts the salary thresholds every year in January to track wage developments and inflation. For 2026, the thresholds are as follows:
| Category | Monthly threshold | Annual equivalent | Notes |
|---|---|---|---|
| Regular HSM, age 30+ | €5,942 | €71,304 | Excl. holiday allowance |
| Regular HSM, under 30 | €4,357 | €52,284 | Excl. holiday allowance |
| Reduced criterion (incl. orientation year graduate) | €3,122 | €37,464 | Excl. holiday allowance |
| Scientific researcher | €1,635.90* | €19,630.80* | Directive (EU) 2016/801; salary must be adequate |
All thresholds are gross (before income tax and social contributions) and exclude the standard 8% Dutch holiday allowance (vakantiegeld). The IND does not count bonuses, overtime, allowances, or any other variable pay toward the threshold — only the fixed monthly salary matters.
How holiday allowance affects the threshold
In the Netherlands, employers are legally required to pay at least 8% of your annual gross salary as holiday allowance (vakantiegeld). This is typically paid in May or June, but some employers spread it across 12 monthly payments by rolling it into the monthly salary figure.
If your contract states that your salary is inclusive of holiday allowance, your effective base salary is lower than the stated amount. To compare against the IND threshold, divide your monthly salary by 1.08. For example:
- Stated salary: €6,416/month (incl. holiday allowance)
- Effective base salary: €6,416 / 1.08 = €5,941/month
- Required for 30+: €5,942 — just short!
This is a common trap. Many applicants assume their total pay qualifies, not realising the IND strips out the holiday allowance component before comparing. Our checker handles this automatically when you toggle "including holiday allowance".
The 30% ruling and HSM threshold
The 30% ruling is a Dutch tax incentive for highly skilled migrants recruited from abroad. Under this scheme, 30% of your gross salary is treated as a tax-free expense allowance, significantly boosting your net take-home pay.
A widespread myth says the IND drops your salary threshold to 70% if you have the 30% ruling. It does not. The IND assesses the full contractual gross salary in your employment contract, and the part paid out as a tax-free allowance still counts toward the threshold. The two systems run independently:
- IND check: your gross contractual monthly salary against the 2026 kennismigrant criterion (€5,942 for 30+ or €4,357 for under 30)
- Belastingdienst check: a separate minimum taxable-salary condition for the 30% ruling itself
It is entirely possible to qualify for one and not the other, which is why you should confirm both before signing.
Important: the 30% ruling must be applied for separately. Your employer submits the application to the Dutch Tax Authority (Belastingdienst). You can apply retroactively within four months of starting your job. Use our 30% ruling calculator to estimate how much you can save.
How to apply for an HSM visa: step by step
The application for an HSM permit is made by your (future) employer, not by you directly. Here is how the process works in practice:
- Your employer applies to the IND as a recognised sponsor, or confirms they are already registered.
- IND reviews the application, including verifying your salary against the threshold. Processing time is typically two to four weeks for recognised sponsors.
- You receive an MVV (Machtiging tot Voorlopig Verblijf) — a long-stay visa — at the Dutch embassy in your home country, if you are not already in the Netherlands.
- You arrive in the Netherlands and collect your residence permit (verblijfsvergunning) from the IND within three days of arrival.
- Register at your municipality (gemeente) within five days. You will receive your BSN (citizen service number), which you need for everything from opening a bank account to registering with a GP.
For a full step-by-step breakdown, see our HSM Visa Guide 2026.
Frequently asked questions
What is the HSM salary threshold for 2026 in the Netherlands?
For 2026, the highly skilled migrant (kennismigrant) salary criteria are €5,942 per month for applicants aged 30 and older and €4,357 per month for those under 30. The reduced criterion is €3,122. A researcher, guest lecturer or physician in specialist training uses a separate sufficient-income amount: €1,635.90 excluding holiday allowance from 1 July through 31 December 2026. Always match the amount to the exact permit and application date.
Does holiday allowance count toward the HSM salary threshold?
No. The IND assesses the salary threshold based on the gross monthly salary excluding the 8% holiday allowance (vakantiegeld). If your employer includes holiday allowance in your monthly salary, you must divide your stated salary by 1.08 to determine the base amount for comparison against the threshold. Our checker does this automatically.
How does the 30% ruling affect the HSM salary threshold?
No. The IND does not apply a reduced threshold to 30% ruling holders: it assesses your full contractual gross salary, tax-free component included. The 30% ruling carries its own separate minimum taxable-salary condition at the Belastingdienst, and the two checks are independent. This is one of the most common pieces of misinformation about the kennismigrant permit. Note also that 30% of your salary being treated as a tax-free expense allowance, so only 70% counts as taxable wage.
Can I include bonuses or other allowances in my HSM salary calculation?
Generally, no. The IND counts only the regular gross monthly salary. Bonuses, overtime pay, irregular allowances, and other variable remuneration do not count toward meeting the threshold. Only the fixed, recurring monthly salary (excluding holiday allowance) is assessed. If your contract includes a guaranteed minimum bonus, discuss with your employer and IND lawyer whether it qualifies.
What is the difference between the regular HSM permit and the orientation year permit?
The regular highly skilled migrant permit requires meeting the 2026 salary criterion (€5,942 for 30+ or €4,357 for under 30). A person who meets the IND's reduced-criterion conditions can use €3,122. Those conditions include specific timing and education or research routes; a generic “top-100 university” label is not by itself a complete eligibility test.
How often does the IND update the HSM salary threshold?
The IND reviews and updates the salary thresholds annually in January, following changes in the statutory minimum wage and broader wage inflation. The thresholds listed here are effective from 1 January 2026. Always check IND.nl for the most current figures before making employment decisions.
What happens if my salary drops below the threshold while on an HSM permit?
If your salary drops below the threshold — for example due to a job change, salary reduction, or period without work — your employer must notify the IND. You typically have three months to find a new qualifying employer who is an IND recognised sponsor. Failing to notify the IND can lead to permit revocation. It is important to act quickly and seek legal advice from an immigration lawyer.
Can my partner work in the Netherlands if I have an HSM permit?
Yes. Spouses and registered partners of highly skilled migrants receive a residence permit that allows them to work freely in the Netherlands without needing a separate work permit (tewerkstellingsvergunning). This is one of the key advantages of the HSM scheme and is a major reason many international families choose the Netherlands over other EU destinations.