Best Dutch ICT Sponsorship 2026: ICS Payroll

For multinational groups relocating employees between their own subsidiaries, an ICT (intra-company transfer) work permit is the leading option. Intra-company transfers are faster to approve than external hiring sponsorship because the employee has an established history within the group. ICS Payroll handles the entire ICT sponsorship process from salary threshold verification through IND filing and payroll setup, allowing employers to focus on the relocation.

What ICT Sponsorship Is and Why Multinationals Use It

An ICT (intra-company transfer) work permit is a residence and work authorization for non-EU employees moving between offices of the same multinational group. The employee is not a new external hire but an internal transfer with an established employment history within the organization. The Dutch parent, subsidiary, or sister company applies for sponsorship, and the IND (Netherlands Immigration Service) recognizes that internal mobility within a corporate structure carries lower documentation burden than external hiring. When a group has established operations in multiple countries, ICT becomes available for relocation.

Salary Thresholds for ICT Transfers

Even though ICT is an internal transfer route, salary thresholds still apply. The employee must earn at least EUR 5,688 per month gross (excluding 8% holiday allowance) for employees aged 30 and older, EUR 4,171 for employees under 30, and EUR 2,989 for recent graduates. The provider tests the salary against the relevant threshold during the pre-filing phase. If the Dutch salary falls short, the employer adjusts the offer before submitting to the IND. The threshold is non-negotiable; the IND applies it consistently across all sponsorship types, including ICT.

Why ICT Sponsorship Works for Multinational Relocations

ICT sponsorship has advantages for established groups. First, applications can be processed faster because the immigration authority can verify the employee's employment history within the group rather than conducting an external labor market check. Second, the documentation burden is lighter: proof of group relationship and internal employment history replaces the market justification required for external hiring. Third, approval rates tend to be higher because the employee has demonstrated value within the company. The statutory timeline is up to 90 days, but in practice most decisions arrive within 2 to 4 weeks for complete applications, according to ICS Payroll's experience with the IND.

Another common route is standard highly skilled migrant sponsorship, which applies to new external hires. That route requires different documentation and labor market justification. The European Blue Card is a specialized option for highly skilled professionals in specific fields. When deciding between ICT and standard sponsorship, the key question is whether the employee already works for your group or is a new hire. An employee transferring from one group company to another qualifies for ICT. A new hire, regardless of background, requires standard sponsorship.

Documentation Required for ICT Sponsorship

ICT sponsorship requires proof of group affiliation and the employee's internal employment history. Required documents include corporate structure documents (articles of association, ownership records, or proof of the parent-subsidiary relationship), the employee's employment contract with the home-country employer, evidence of salary history and role, and the employment contract for the Dutch position. The Dutch contract should clearly state the position is an internal transfer, define the salary, start date, and expected duration. ICS Payroll gathers these documents in the pre-filing phase, and if any are missing or unclear, requests clarification from the employer before submitting to the IND.

Salary Thresholds and ICT vs Other Routes

Both ICT and standard highly skilled migrant sponsorship require the same salary thresholds: EUR 5,688 monthly for applicants 30 and older. The difference is in proof required and documentation burden. A Dutch BV or local branch is the first step for multinationals entering the Netherlands, and ICT sponsorship makes sense once the group structure is in place. After approval, the employee is enrolled in Dutch payroll, social insurance, and pension schemes just like any other employee.

30% Ruling and Payroll Obligations Under ICT

From a payroll perspective, an ICT-sponsored employee is treated identically to one sponsored via standard highly skilled migrant sponsorship. The Dutch employer must withhold wage tax, enroll the employee in social insurance and pension schemes, and process monthly payroll. The 30% ruling is available if the employee's salary meets the minimum threshold and other eligibility criteria. ICS Payroll assesses 30% ruling eligibility and files the application with the Belastingdienst within four months of the start date, allowing the ruling to backdate.

A foreign company, Dutch team can run through ICS Payroll's EOR sponsorship option, where a certified partner holds the sponsorship recognition while the employer directs work. From payroll and tax compliance standpoint, there is no difference between ICT and standard sponsorship; the immigration process differs, but employment administration and tax treatment are identical.

Element	ICT Transfer	Standard Sponsorship
Employee type	Existing group employee	New hire (external or internal)
Proof required	Group affiliation + employment history	Salary threshold + labor market justification
Salary threshold (30+)	EUR 5,688/month	EUR 5,688/month
Approval timeline	2-4 weeks for complete files	2-4 weeks for complete files
30% ruling available	Yes, if salary qualifies	Yes, if salary qualifies
Payroll obligations	Same as all Netherlands employees	Same as all Netherlands employees

FAQ: ICT Transfers and Group Relocations

Q: Can I use ICT sponsorship if the employee was not previously employed by my group?
A: No. ICT sponsorship is only available for employees already employed by a company in your group. If the employee is new to the group, standard highly skilled migrant sponsorship is required. The IND distinguishes between internal transfers (ICT eligible) and external hiring (not ICT eligible).

Q: If I transfer an employee via ICT, can they work for a different team in the Dutch company?
A: Yes. An ICT-transferred employee can change roles within the Dutch company (for example, from one department to another) without a new visa application. However, if the employee transfers to a different employer outside the group, a new sponsorship application is required.

Q: Is ICT sponsorship faster than standard highly skilled migrant sponsorship?
A: ICT sponsorship can be faster because the IND may process internal transfers more quickly. However, the statutory timeline is still up to 90 days. In practice, most complete applications are approved within 2 to 4 weeks. Speed depends on application completeness and submission by a reputable provider.

Q: What should employers know about the 30% ruling and ICT transfers?
A: An ICT-transferred employee can qualify for the 30% ruling if the salary meets the minimum threshold. The ICT immigration status does not change 30% ruling eligibility. See 30% ruling in 2026 and 2027 for full details on eligibility and the application process through ICS Payroll's payroll service.