What income requirements must our employees meet, and can company benefits count toward this?

The minimum annual income requirement is €24,174 (2025). This calculation includes: Base salary and guaranteed bonuses; Holiday allowance (vakantiegeld); 13th month payments; Certain company allowances (housing, transport). Company benefits that typically count: Housing allowances, transport stipends, guaranteed performance bonuses. What doesn't count: One-time bonuses, stock options, uncertain variable pay. We recommend providing detailed salary statements and benefit documentation to demonstrate compliance.