2026 Indexation of Highly Skilled Migrant Thresholds: What Employers Should Know

The Dutch Highly Skilled Migrant scheme is subject to annually adjusted salary thresholds. These so-called standard salary amounts are indexed by the IND based on wage developments in the Netherlands. For 2026, the salary thresholds have now been published.

Why is the indexation relevant?

The annual increase directly affects:

• Employers who want to hire or take over international employees;
• Highly skilled migrants who are changing jobs or need to extend their residence permit;
• HR and payroll when drafting employment contracts and salary structures.

A difference of only a few weeks (late December vs. early January) can determine whether a lower or higher salary is required.

Which salary threshold applies?

Overview of applicable salary thresholds for highly skilled migrants

1. New applications (first highly skilled migrant permit)

Main rule: for initial applications, the salary threshold of the year in which the application is submitted applies. 

2. Extension with the same employer

Main rule: in case of an extension, the salary threshold of the year in which the extension application is submitted applies, regardless of how long the employee has been employed.

Point of attention: an extension can be submitted a maximum of 3 months before the expiry of the current permit.

3. Change of employer: notification vs. application

Main rule: the start date of the new employment is decisive for the salary threshold, not the date on which the change is notified to the IND.

This follows directly from the following example provided by the IND:

The applicant holds a residence permit valid until 1 October 2026.
The apllicant changes employer and reports this on 20 December 2025.
The Employment starts on 1 January 2026.
In this case, the new 2026 threshold amount applies. 

4. Change of employer with extension

Main rule: as soon as a change of employer requires an extension or a new application, the regular application logic applies again: the date of submission is decisive.

What does this mean in practice?

Summary decision scheme

• New application or extension? → date of application submission

• Change of employer without extension? → start date of new employment

• Change of employer with extension? → date of application submission

For employers

Always verify:

• whether you are dealing with a notification or an application;

• what the start date of the new contract is;

• what the application submission date is.

For employment starting from 2026 onwards, higher salary agreements may need to be taken into account, even if the administrative notification was already made in 2025.

For HR & legal

Incorrect application of the salary standard may lead to rejection of the notification or application; or in the worst case, withdrawal of the residence permit. Timely alignment between HR, payroll, and immigration is essential.

Conclusion

The highly skilled migrant salary thresholds for 2026 once again represent a clear increase. Especially in cases of employer changes, it is crucial to distinguish between:

• a notification → start date is decisive

• an application or extension → submission date is decisive

Correctly applying this distinction prevents surprises and compliance risks.