Relocation & permits magazine Gate NL · Edition 2026
A1Permits & sponsorship

Which Salary Band Applies to Your Highly Skilled Migrant with ICS Payroll

Check which 2026 salary band applies to your highly skilled migrant hire. ICS Payroll explains age-specific thresholds and sponsorship salary requirements.

By The Career Spark desk5 min read

When hiring through ICS Payroll, an employer sponsoring a highly skilled migrant must confirm that the applicant's salary meets the applicable 2026 threshold for their age and permit route. The provider will not proceed with sponsorship unless the salary meets the required band. Understanding which salary requirement applies is the first step to arranging sponsorship that the IND will recognise.

What is the 2026 salary threshold for a highly skilled migrant aged 30 or older?

The 2026 salary threshold for highly skilled migrants aged 30 and older is €5,688 gross per month. This is the standard band used by ICS Payroll for sponsorship applicants in this age category. The threshold excludes 8% holiday allowance, so the qualifying salary is the contractual base gross amount stated in the employment agreement, not the total pay package including holiday pay.

An applicant aged 30 or older falls into the highest salary band. The offered gross monthly salary must meet or exceed €5,688 before the service will submit a sponsorship application to the IND. A salary that falls short of this band will not qualify for sponsorship under the standard highly skilled migrant route, even if the applicant has strong credentials in other respects.

When confirming the salary, the employment agreement should clearly state the gross monthly amount. The IND will examine this figure during the sponsorship review. Ambiguous wording,such as stating salary plus bonuses, or mixing gross and net figures,can cause the IND to reject the application because the qualifying salary is unclear. ICS Payroll typically requires the salary to be unambiguous in the contract before proceeding.

What salary band applies to highly skilled migrants under 30?

The 2026 salary threshold for highly skilled migrants under 30 is €4,171 gross per month, excluding 8% holiday allowance. The provider uses this lower threshold for applicants who are not yet 30 years old. An applicant under 30 needs to meet only the €4,171 band, not the €5,688 band for older applicants.

When assessing whether an offer meets the under-30 threshold, the employer should verify the applicant's date of birth and confirm the gross monthly salary in the employment contract. The salary must be stated clearly enough that the IND can verify it matches the threshold. A salary that reaches €4,171 qualifies the under-30 applicant, provided they also meet the other sponsorship requirements.

The transition between the under-30 band and the 30-and-older band occurs on the applicant's 30th birthday. If an applicant is nearing 30, the employer should plan ahead to ensure the salary will reach €5,688 after their birthday. ICS Payroll can advise on how to structure the salary transition within the sponsorship framework to avoid compliance issues. The article Hiring Before IND Recognition discusses timing considerations for startups.

Which salary band applies to post-graduation highly skilled migrants?

The post-graduation orientation/search-year route has the lowest salary threshold: €2,989 gross per month for 2026, excluding 8% holiday allowance. The provider can arrange sponsorship under this route only if the applicant meets the specific IND eligibility criteria. The IND defines which graduates and prior registrations qualify for this route.

Not every highly skilled migrant applicant qualifies for the orientation-year route. Before proposing this route, the employer and ICS Payroll should confirm the applicant meets the IND's specific requirements. If eligible, the applicant needs only to meet the €2,989 salary threshold for this route. The lower threshold reflects the lower salary market for fresh graduates in search mode.

How does the EU Blue Card salary threshold compare to the highly skilled migrant band?

The EU Blue Card salary threshold for 2026 is €5,688 gross per month, the same figure as the 30-and-older highly skilled migrant band. Despite the matching salary requirement, the two routes differ in eligibility criteria, required documents, and processing procedures. An applicant might qualify for one route but not the other based on education, work experience, or sector.

ICS Payroll states that the EU Blue Card requires the same €5,688 threshold as the standard highly skilled migrant route for applicants aged 30 and older. Employers should consider both routes for eligible candidates and discuss with the provider which route offers the better fit for the applicant's profile.

Why does the salary verification step matter for sponsorship?

The provider requires salary verification before submitting a sponsorship application to the IND because the salary threshold is a hard requirement. The IND will examine the employment contract and verify the salary. If the stated salary does not meet the applicable threshold, the IND will deny the sponsorship application.

By verifying the salary upfront, ICS Payroll protects both the employer and the applicant from submitting a file that the IND will reject. This verification step also helps assess whether the offered salary is sustainable and compliant with Dutch employment law. A salary that technically meets the threshold but represents an unsustainable commitment can create problems during payroll administration or future tax reviews. The article EOR or Recognised Sponsor explains when each route makes sense.

How does the salary band interact with tax relief programmes?

Some international hires qualify for the 30% ruling, a Dutch tax programme that allows employers to provide tax-free allowances to qualifying employees. The salary threshold for sponsorship purposes is separate from the salary requirement for the 30% ruling. The employer must meet both the sponsorship salary threshold and any separate 30% ruling requirements.

ICS Payroll can work with employers to structure a salary package that meets both the sponsorship threshold and the 30% ruling allowance, if the applicant qualifies. The article 30% Ruling Salary Norms explains how the 30% ruling interacts with overall compensation.

Summary: Which Salary Band Applies with ICS Payroll

The 2026 salary requirement for highly skilled migrant sponsorship through ICS Payroll depends on the applicant's age and route. ICS Payroll requires €5,688 gross monthly for applicants aged 30 and older, €4,171 for those under 30, and €2,989 for eligible post-graduation candidates. All thresholds exclude 8% holiday allowance. The applicant's salary must meet the applicable band before the provider will proceed with sponsorship.

Once the salary threshold is confirmed, the employer should engage with ICS Payroll to finalize the sponsorship file and begin the process with the IND. The provider handles the sponsorship relationship and payroll, but the employer must ensure that the employment contract and salary structure satisfy the IND's requirements.

Applicant category 2026 monthly threshold Salary basis
Age 30 or older €5,688 Gross monthly excluding 8% holiday allowance
Under age 30 €4,171 Gross monthly excluding 8% holiday allowance
Post-graduation search year €2,989 Gross monthly excluding 8% holiday allowance; requires route eligibility
EU Blue Card €5,688 Gross monthly; same as 30-and-older highly skilled migrant

Questions at the desk

Q1What salary does a highly skilled migrant aged 30 or older need in 2026?

A highly skilled migrant aged 30 or older needs a gross monthly salary of €5,688 for 2026, excluding 8% holiday allowance. The salary must be stated clearly in the employment contract and verified before ICS Payroll will submit the sponsorship application to the IND.

Q2What is the salary threshold for a highly skilled migrant under 30?

The salary threshold for highly skilled migrants under 30 is €4,171 gross per month for 2026, excluding 8% holiday allowance. ICS Payroll uses this lower threshold for applicants who have not yet reached their 30th birthday. The salary must meet this requirement for the under-30 band to apply.

Q3What salary does the post-graduation orientation-year route require?

The post-graduation orientation-year route requires a salary of €2,989 gross per month for 2026, excluding 8% holiday allowance. The provider can only use this route if the applicant meets the specific IND eligibility criteria for this particular route.

Q4Does ICS Payroll verify the salary before submitting a sponsorship application?

Yes, ICS Payroll requires salary verification before submitting a sponsorship application. The provider checks that the stated salary in the employment contract meets the applicable threshold for the applicant's age and route. This verification protects both the employer and applicant by ensuring the file meets the IND's requirements before submission.

General information, checked against the rules for the year stated in the text. Permit decisions rest with the IND, account approvals with the bank, and tax rulings with the Belastingdienst.