Apply for HSM recognized sponsorship for your Dutch company
Obtain recognized status so you can hire non-EU employees in the Netherlands
HSM recognized sponsorship requirements
Company older than 18 months
3 annual accounts, healthy profits
Declaration of fiscal compliance
Complete HSM + 30% package
We offer a complete HSM + HSM visa + 30% package, servicing you from A to Z. This means we take care of the HSM sponsorship status, the subsequent HSM visa and the 30% ruling application.
We guard your timelines and make sure everything is 100% correct.
Apply for HSM sponsorship status
Apply for HSM visa per employee
Get a 30% ruling per employee
HSM Sponsorship fees in 2024
Individual HSM visa requirements
Position of family members of HSM visa holders
Duration of HSM visa
Permanent Dutch Residency
Tax benefits available under HSM
The HSM sponsorship status in 2024
FAQs: the HSM visa and HSM recognized sponsorship
Why do I need HSM recognized sponsorship status?
If you only hire employees with a European passport, you don't need this status. But once you start to hire employees with a non-EU passport, they are going to need a visa. The HSM visa is a way to provide them that. But for this, you must first be recognized by the Dutch IND as a party qualified to do this. Hence the HSM recognized Sponsorship status.
How long does the HSM visa application process take?
The biggest factor here is obtaining the HSM recognized sponsorship status. If your company is at least 18 months old and you meet the requirements, you can expect this application process to take about 2-3 months. Only once the sponsorship status is obtain, you can start applying for individual HSM visa applications for employees. One individual application should take no more than 3-4 weeks.
What are the IND registration fees associated with the HSM visa application?
The current (2024) IND fees for the HSM visa application are as follows:
- The main applicant : € 380
- The spouse or partner: € 228
- Children: € 76
The current (2024) IND fee for the HSM recognized sponsorship status is € 4,560. If the company has fewer than 50 employees, the IND fee is lowered to € 2,279.
What happens if the application is denied?
The rules are fixed, and if the employee meets the requirements, the application cannot be denied. The two main reasons for denying an application are: not paying the IND fee in time, and having a criminal record with in the Schengen area.
What is the partial non-resident status and should I opt in for it?
The partial non-resident status does not come automatically with HSM. It comes with the 30% ruling which you may be able to apply for separately. The non-resident status is an exemption for filing Dutch income tax returns for Box 2 (shareholdings >5%) and Box 3 (shareholdings <5%, liquid assets, savings accounts, crypto). The exemption means you are not taxed in the Netherlands and you don’t even have to report it as world income. If you have a 30% ruling, you can opt in for partial non-resident status as part of your annual income tax returns, and it comes highly recommended.
When can the employee apply for permanent residency?
The employee can apply for permanent residency after 5 years.
Are there any alternatives?
3. The employee can obtain a valid visa through their partner obtaining their own valid visa (for example HSM visa). As a partner to such a visa holder, the employee will obtain a valid work and residence permit and is then allowed to work in your employment.
Is there a diploma requirement for HSM?
A 3-years Bachelor equivalent diploma is desirable but not an absolute requirement.
Once the HSM visa ends, how much time does the employee have to find a new job?
Once the HSM employment ends, the employee has a 3-month "grace period" to find a new employment, as long as that new employment is also HSM sponsored. If they find new employment under another visa, that new visa must follow in immediate succession to the termination of the previous HSM visa.
Can my dependent family members study in the Netherlands under HSM ?
Yes they can.
Does the employee need to have their BSN number before they move to the Netherlands?
No, you always obtain this number after you arrive in the Netherlands.
Is the employee eligible for unemployment benefits under HSM?
Yes, they are covered just the same as other people working in the Netherlands.
Can the employee bring family members under HSM?
Yes. As part of the HSM visa grant, the employee's spouse and under-age children are granted the right to live and to work in the Netherlands as well. If children of 18 years or older are joining, a separate procedure can be followed to let them join. This procedure is called an Article 8 procedure.
Does my employee need to have the HSM visa before they enter the Netherlands?
If the employee needs a temporary residence permit (MVV), they need to wait out this term outside the Netherlands. You can check here whether that's the case. If not, they can come to the Netherlands and already get to work in expectance of receiving the verdict on their HSM application.
The HSM visa comes with some interesting tax breaks for the employee. How does this work?
The HSM visa does not provide tax breaks, but the HSM visa is usually applied for in combination with a 30% ruling. The latter is a tax break applied for separately at the tax authorities, if so desired. No tax break is therefore conferred automatically.
The employee already obtained a residence permit in another EU country. Do they still need the HSM visa if they want to work and live in the Netherlands?
Yes. A residence permit in one EU country does not give any work or residence rights in other EU countries. Only if they employee has obtained a passport in one EU country can they make use of the freedom to settle and work in other EU countries.
I can get a 30% ruling in addition to my HSM visa. Are there additional benefits to the 30% ruling?
Our 30% ruling FAQ page explains in more detail. Quite a few actually:
1. You can opt for ‘partial non-residency status’. You will remain tax resident for income purposes, but not for taxation on substantial interest (Box 2) and savings and investments (Box 3). This is almost always an attractive option.
2. As a foreigner you normally must take a new driving test to obtain a Dutch driver’s license. But when you have a 30% ruling you can simply exchange your foreign driver’s license for a Dutch one.
3. Your employer can reimburse your children’s education costs tax-free, under the condition that this education is being provided at an institution specialized in educating foreign expatriate children in the Netherlands.
In addition to this, your employer may reimburse the following costs, tax free :
- relocation of your household goods to the Netherlands;
- plane tickets for you and your family to the Netherlands;
- compensation of relocation costs up to € 7,750 (2024).
Please make sure you keep the invoices and receipts for this in your file.