It has been an important discussion point over the last several years. Your gross salary is regarded to be salary, but what about your premium (bonus), vacation allowance, business car, redundancy settlement or any other extras?
Your ‘regular employment income’ is the basis for calculating the 30% reimbursement. There are regulations regarding pension premiums, but your bonus, vacation allowance, other profits and firm car all fall under the ruling.
A redundancy settlement does not qualify as salary for the 30% ruling.
