For multinational companies relocating talent to the Netherlands, the Highly Skilled Migrant (Kennismigrant) permit remains one of Europe's most efficient and employer-friendly visa routes. With a straightforward IND process, competitive salary thresholds, and the coveted 30% tax ruling, the Netherlands continues to attract global talent at scale. This guide covers everything HR and global mobility teams need to know for 2026.
What Is the Highly Skilled Migrant Permit?
The Highly Skilled Migrant (HSM) permit — formally known as the Kennismigrant permit — allows companies recognised by the Dutch Immigration and Naturalisation Service (IND) as sponsors to recruit skilled workers from outside the European Economic Area. Unlike many European work permit routes, the Netherlands does not require a labour market test for this category, making it significantly faster to execute than comparable permits in Germany or France.
To qualify, both the employer and the employee must meet specific conditions. The employer must hold a recognised sponsor status with the IND, and the employee must earn above the applicable salary threshold.
2026 Salary Thresholds
The IND adjusts salary thresholds annually. For 2026, the applicable gross monthly salary thresholds (excluding holiday allowance) are as follows:
- Employees aged 30 and over: EUR 5,688 per month
- Employees under 30: EUR 4,171 per month
- Graduates from Dutch universities transitioning from the orientation year: EUR 2,989 per month
These figures apply to regular employment. Salaries must be market-rate and paid in cash — non-cash benefits such as housing or car allowances generally do not count toward the threshold.
Recognised Sponsorship: A Prerequisite for Speed
One of the most important steps for any company looking to hire HSM workers is obtaining IND recognised sponsor status. Without it, individual permit applications require the employer to submit a separate sponsorship application alongside each work permit request, adding weeks or months to the process.
Recognised sponsors must demonstrate that the organisation is established in the Netherlands, that it has a genuine business presence, and that it meets IND integrity requirements. The application is submitted online through the IND Business Portal.
Once granted, recognised sponsor status allows companies to submit HSM applications directly through the portal. The IND then targets a two-week processing time for recognised sponsors — a significant advantage over standard routes.
The Application Process Step by Step
The recognised sponsor submits the HSM application in the IND portal, including the employment contract, salary details, and copies of identity documents. The IND reviews whether the salary threshold is met and confirms the sponsor's status. Employees from countries requiring a short-stay visa to enter the Netherlands must apply for an entry visa (MVV) at a Dutch embassy or consulate in their country of residence. On arrival in the Netherlands, the employee registers with the municipality (gemeente), obtains a BSN citizen service number, and collects the residence permit card from the IND desk.
The entire process from sponsor application to permit in hand typically takes four to six weeks for nationals requiring an MVV, or as little as two to three weeks for those who do not.
Permit Duration and Renewal
The HSM permit is initially granted for the duration of the employment contract, up to a maximum of five years. Permits can be renewed provided the employment relationship continues and the salary threshold is still met. After five years of continuous legal residence in the Netherlands, most HSM holders are eligible to apply for a permanent residence permit or Dutch citizenship, subject to integration and language requirements.
The 30% Tax Ruling: A Key Retention Tool
The Netherlands 30% ruling (30%-regeling) is a significant financial incentive for internationally recruited employees. Under the ruling, up to 30% of an eligible employee's gross salary can be paid as a tax-free reimbursement for extraterritorial costs — effectively reducing the income tax burden substantially.
To qualify in 2026, employees must have been recruited from abroad (living more than 150 km from the Dutch border at the time of application), must have specific expertise scarce in the Dutch labour market, and must earn above a minimum salary threshold of EUR 46,107 gross per year for employees aged 30 and over.
The ruling is applied for jointly by the employer and employee through the Dutch tax authority (Belastingdienst) and is valid for up to five years. HR teams should factor the 30% ruling into compensation packages when benchmarking against competing offers from the UK, Germany, or Switzerland.
Family Members and Dependent Permits
HSM permit holders can bring their spouse or registered partner and dependent children to the Netherlands under a family reunification permit. The recognised sponsor submits the family reunification application alongside the employee's own application, and the family members receive permits tied to the primary permit holder's status. Spouses and partners of HSM holders receive an unrestricted work permit, allowing them to work for any employer in the Netherlands without separate authorisation.
Common HR Pitfalls to Avoid
Salary restructuring below threshold is a frequent issue. Converting cash salary to equity or non-cash benefits after permit issuance can push an employee below the IND threshold — always review compensation changes against IND requirements first. Employees must also register with their local gemeente within five days of arrival; failure to do so delays BSN issuance and social security enrolment. Recognised sponsors carry ongoing compliance duties including notifying the IND within four weeks of any change to the employment relationship, maintaining records, and cooperating with IND audits.
How xpath.global Supports Netherlands HSM Relocations
Managing IND applications, recognised sponsor compliance, and 30% ruling claims simultaneously is operationally intensive — particularly for HR teams handling multiple concurrent relocations. xpath.global's global mobility platform and vetted partner network across the Netherlands provides end-to-end support covering immigration filing, municipal registration, tax ruling applications, and destination services including housing and school search for accompanying families.
With 183+ countries covered, 600+ vetted partners, and 30,000+ managed relocations, xpath.global brings the structure and local expertise that complex Netherlands moves demand.
xpath.global handles HSM filings, 30% ruling applications, municipal registration and family support end to end.
Explore Immigration Servicesxpath.global Editorial Team — June 2026
