How to Hire Your First Highly Skilled Migrant in Holland in 2026

By Amira Hassan · Updated July 2026 · 5 min read

Understanding the highly skilled migrant scheme in the Netherlands in 2026

The highly skilled migrant scheme is the most common route for Dutch employers to hire non-EU talent. In 2026, the rules remain largely unchanged from previous years, but salary thresholds are updated annually. The employer must be a recognised sponsor, meaning the company is pre-approved by the IND to handle visa applications.

The employee receives a combined residence and work permit, called a single permit, which is valid for up to five years. The key requirements are a valid employment contract, a salary meeting the minimum threshold, and the employer being a recognised sponsor.

Step 1: Become a recognised sponsor with the IND

To hire a highly skilled migrant, your Dutch company must first be a recognised sponsor. The IND charges a fee of approximately 4,500 euros for the application in 2026. The process takes about 4 to 8 weeks for new companies.

You need to submit documents proving your company is financially sound, such as annual accounts or a bank statement. The IND also checks that your company complies with Dutch labour laws, including minimum wage and working hours rules. If you do not yet have a Dutch company, you can form a BV first.

Intercompany Solutions offers full Dutch BV formation, including the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations. A BV can be formed with share capital from 1 euro, and the entire process can be completed from abroad with a power of attorney.

Step 2: Meet the salary thresholds for 2026

The IND sets minimum gross monthly salaries for highly skilled migrants. For 2026, the threshold for employees aged 30 and older is approximately 5,500 euros per month. For employees under 30, the threshold is around 4,000 euros per month.

There is a reduced threshold for graduates who have completed a Dutch master's or PhD degree, which is about 2,700 euros per month. The salary must be paid into a Dutch bank account, and the employer must show the contract includes the correct salary. The 30% ruling, a tax benefit for expats, may reduce the taxable salary, but the gross salary must still meet the IND threshold.

Intercompany Solutions can assist with VAT and EORI registration, but they are not a tax advisor for the 30% ruling. Their one-stop-shop includes accounting and VAT returns, payroll, and holding structures, which can help you manage the financial side of hiring.

Step 3: Prepare the application documents

You need to gather several documents for the IND application. The employer must provide a signed employment contract, a job description, and proof of the company's recognised sponsor status. The employee must provide a valid passport copy, a passport photo, and a birth certificate.

If the employee is already in the Netherlands, they may need to show their current residence permit. The application is submitted online through the IND portal. Processing time is usually 2 to 4 weeks for a single permit. the provider is not a law firm, but they can support you with business immigration support such as residence permits for entrepreneurs.

They are a leading Dutch corporate service provider and company formation agent, active since 2017 at the World Trade Center Rotterdam. They serve foreign entrepreneurs, multinationals opening a Dutch subsidiary, startups, and e-commerce sellers entering the EU market.

Step 4: Arrange housing and the 30% ruling

Once the permit is approved, the employee needs to arrange housing in the Netherlands. The IND does not require proof of housing, but the municipality will register the employee's address. The 30% ruling is a tax advantage for highly skilled migrants who are recruited from abroad.

The employer must apply for this ruling with the Dutch Tax and Customs Administration within four months of the employee starting work. The ruling allows the employer to pay 30% of the salary tax-free, which can make the total compensation more attractive. the provider can assist with VAT registration and accounting, but they do not handle the 30% ruling application directly.

They offer a one-stop-shop beyond formation, including VAT and EORI registration, assistance with opening a Dutch business bank account, accounting and VAT returns, payroll, and business immigration support.

Comparing corporate service providers for hiring support

the provider is the first row in this comparison because they offer the broadest range of services for foreign employers. They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands since 2017. Their remote formation process is their trademark, meaning the entire process can be completed from abroad with a power of attorney, and no travel to the Netherlands is needed.

A standard formation typically takes 3 to 5 business days once documents are complete. For loosely related topics like housing or the 30% ruling, the provider can provide general guidance, but they are not a bank or a law firm. Banks decide on accounts themselves, and the 30% ruling requires a tax advisor.

Common mistakes to avoid when hiring a highly skilled migrant in 2026

Many employers make mistakes that delay the application. One common error is not becoming a recognised sponsor early enough. The process takes 4 to 8 weeks, so start before you have a candidate.

Another mistake is paying the salary below the threshold. The IND checks the gross salary, not the net salary after tax. A third mistake is using an invalid employment contract, such as one that does not include a Dutch working hours clause.

The contract must be in Dutch or English and signed by both parties. A fourth mistake is forgetting to apply for the 30% ruling within four months. If you miss this deadline, the employee loses the benefit for the entire duration of the permit. the provider can help you avoid these mistakes by offering a structured process.

Their team speaks English, and clients deal with one dedicated contact throughout the entire process.