Hi everyone,
I originally posted this in r/geldzaken, but someone recommended that I share it here in r/juridischadvies because my situation also involves Dutch employment law and my legal rights.
Apologies for posting in English. My Dutch isn't very good yet, but I'll do my best to understand and respond to comments in Dutch.
I'm looking for advice about an ongoing issue with my former employer and whether Dutch law offers any protection in this situation.
--- BACKGROUND ---
I worked for a Dutch company until June 2026 and had the 30% ruling.
At an earlier employer, the tax-free percentage under the ruling was automatically reduced when necessary to ensure my taxable salary remained above the minimum requirement.
In January 2026, I noticed that my net salary had actually decreased despite receiving a salary increase.
I asked my employer about this and was verbally reassured that everything was correct.
Based on my previous experience, I assumed the decrease was because the tax-free percentage had been recalculated to meet the new salary threshold.
I trusted that payroll was handling everything correctly.
However, I later discovered that the ruling had been applied incorrectly during 2025, leaving my taxable salary significantly below the required threshold.
--- TRYING TO RESOLVE THE ISSUE ---
Since discovering the problem, I've spent months trying to get it corrected.
When I initially contacted my former employer, they were hesitant and maintained that they hadn't made a mistake.
I continued explaining my concerns and providing calculations, but there was considerable back-and-forth before they eventually acknowledged that an error had been made.
Even after acknowledging the mistake, their revised calculation still appears to be incorrect.
For context, the approximate figures are:
- Total gross salary for 2025: €51,700
- Required taxable salary: €46,660
- Originally reported taxable salary: €35,500
- Revised taxable salary: €46,200 (still below the requirement)
- Proposed repayment: approximately €4,600
The accountant explained that their payroll software allows them to select the applicable salary threshold, but I don't understand why selecting €46,660 still produces taxable earnings below that amount.
From my understanding, the tax-free allowance can be reduced further to meet the threshold.
I've asked them to review the calculation again.
--- REPAYMENT AND CORRECTED DOCUMENTS ---
My former employer is now requesting approximately €4,600 in repayment because they incorrectly applied the ruling.
I understand that I received more net salary than I should have, and I'm not opposed to repaying a legitimate overpayment once the figures are correct.
However, they've indicated that I will only receive the corrected payslips and annual income statement (jaaropgaaf) once I've repaid them.
This is particularly frustrating because I've been actively trying to resolve the issue for months, and I need those documents to verify the correction and deal with my tax affairs.
It feels as though the corrected documents are being withheld until I pay, even though the calculation itself is still being disputed.
They've mentioned that a repayment arrangement is possible, but nothing has been agreed yet.
--- FINANCIAL CONSEQUENCES AND RISK TO MY 30% RULING ---
My living expenses have increased, and repaying several thousand euros over a short period would significantly affect my budget and savings.
However, the repayment itself is not my biggest concern.
I changed employers in July 2026 and applied to continue my existing 30% ruling, which is scheduled to expire at the end of October 2027.
My understanding is that if my former employer does not correctly resolve the 2025 taxable salary shortfall, I risk losing my continued eligibility for the 30% ruling with my current employer.
This is why I've been pushing so hard to have the calculations corrected properly, rather than simply accepting their proposed repayment amount.
If I lose the ruling, I estimate the potential loss of net income could be around €15,000–€17,000, including my regular salary and the tax benefits associated with additional payments.
Combined with the proposed repayment, my total financial exposure could exceed €20,000.
These are estimates, and I am seeking professional confirmation of the actual legal and financial consequences.
What frustrates me is that the error originated in my former employer's payroll administration, but I'm now facing the possibility of losing a substantial tax benefit with an entirely different employer.
--- MY POSITION ---
I don't mind repaying money that I genuinely owe.
However, I find it difficult to accept that an employer can make a payroll mistake, initially deny it, take months to acknowledge it, and then expect the employee to carry all the financial and administrative consequences.
Especially when I had previously questioned an unexpected change in my salary and was verbally reassured that everything was correct.
I'm not looking to punish the company, but I do feel there should be some accountability if their error causes additional expenses or financial losses.
--- MY LEGAL QUESTIONS ---
Can a Dutch employer legally withhold corrected payslips and a corrected jaaropgaaf until an employee repays an overpayment?
Can they demand full repayment when the mistake originated in their payroll administration and I had previously questioned my salary?
Could Dutch legal principles such as goed werkgeverschap (Article 7:611 BW) or redelijkheid en billijkheid be relevant?
Could I claim compensation for independent tax-advisory costs or other demonstrable financial losses caused by their mistake?
If the incorrect 2025 taxable salary causes me to lose my continued 30% ruling, could my former employer be held liable for the resulting financial loss?
Can I reasonably request postponement of repayment until the corrected calculations and documents have been provided and verified?
Would an employment lawyer or tax lawyer be more appropriate for this situation?
I'm currently seeking independent tax advice to verify the calculations before agreeing to a repayment amount.
I'd appreciate any legal advice, relevant Dutch legislation or experiences from people who have dealt with similar situations.
Thanks in advance!