A tax ruling does not allocate the benefit
Eligibility for the expat scheme does not determine how employer and employee share the advantage. Establish whether the contract promises gross salary, a net outcome or a specified split between wages and reimbursement.
Describe changes and expiry
Pay, hours, personal circumstances or the ruling’s end can change the result. The agreement should explain the consequences within the lawful scope of the parties’ arrangements. Holiday pay, pensions and other entitlements may also be affected.
Keep examples consistent with the final contract
A sample payslip must state its period and assumptions rather than imply a permanent net guarantee. Align the final wording, effective date and payroll settings before signature, and explain what happens when the exemption reduces or ends.
Source and background: Addendum arbeidsovereenkomst en 30%-regeling.
