https://www.belastingdienst.nl/wps/wcm/connect/nl/toeslagen/toeslagen
* Note that you immediately inform the Belastingdienst (Tax Administration) if your income changes, either positively or negatively. Your allowances will also change. By informing the Belastingdienst in time you will not have to repay too much at a time.
| Living situation | Maximum protected earnings January 2024 |
|---|---|
| Single | € 1.996,21 |
| Single with child(ren) under 18 | € 2.162,60 |
| Married without children under 18 | € 2.631,49 |
| Mariried with child(ren) under 18 | € 2.747,09 |
Each year in January and July minimum wages go up a little.
This is the legal gross minimum wage for employees aged 21 to 65 for a full work week (36, 38 or 40 hours per week, depending on the sector and CAO (collective agreements)) as of 1 July 2021, excluding 8% holiday pay:
€ 1.995,00 per month
€ 460,40 per week
€ 92,08 per day
This is about €1674.00 net per month, depending on the industry and age. It is an income approximately on the same level as the net welfare benefits, the social minimum. For more information on the social minimum, see our webpage sociaal minimum WWB (social minimum WWB).
| Age employee | Per hour | ||
|---|---|---|---|
| 21 years of age | € 13.27 | ||
| 20 years of age | € 10.62 | ||
| 19 years of age | € 7.96 | ||
| 18 years of age | € 6.64 | ||
| 17 years of age | € 5.24 | ||
| 16 years of age | € 4.58 | ||
| 15 years of age | € 3.98 |
Minimum wage amounts are for a full work week. It is not defined by law how many hours constitutes full employment. In practice, it is usually 36, 38 or 40 hours, depending on the industry you work in and possibly the CAO (collective agreements).
Due to the energy crisis and huge inflation, more schemes and provisions have been introduced for people with the lowest incomes.
Below you will find a link for NIBUD where you can see all possibilities. With a test you can also see what is possible in your municipality or personal situation:
As of 1 January 2012, the law states that anyone whose income is up to 110% of the social minimum may use municipal schemes and facilities.
If you are in the minimum income group – or up to 10% above it – you may be entitled to various schemes and benefits, depending on your municipality. Each municipality has different schemes, which can be found on the municipality’s website or requested from that municipality’s Social Affairs department. In 2012 it was established that only people with an income up to 110% of the social minimum are eligible for municipal schemes and benefits.
If an employee’s wages fall below the relevant social minimum, the employee is entitled to supplementary benefits. Single parents, in most cases mothers, often need supplementary benefits as they tend to work part-time. The first application is submitted to the Werkplein (formerly CWI), which forwards the application to the Social Affairs department in the relevant municipality.
In most municipalities you can apply for a remission of municipal and water authority taxes. You must apply for it in the relevant municipality. The forms can often be downloaded.
In 2012, in order to qualify you are allowed to have an income up to 110% of the social minimum.
Gemeentelijke heffingen (municipal taxes)
On average €350.00 per annum
Waterschap (water authority taxes)
On average €150.00 per annum
Note: The amounts are adjusted annually in January and July. Amounts are net per month, including 5% holiday pay.
Single 21 years to retirement
70% norm €1622.68
Single parent
70% norm €1135.88
Married/cohabiting
100% norm €1716.84
Concerning welfare benefits, the kostendelersnorm (co-resident rule) applies. This means that your welfare benefit is lower if more than one person live at the same address. Exceptions are:
Below is a good link to clarify what the cost-sharing scheme is:
http://www.rotterdam.nl/kostendelersnorm#A5
Two persons
Welfare norm per person: 50%
Three persons
Welfare norm per person: 43.33%
Four persons
Welfare norm per person: 40%
Five persons
Welfare norm per person: 38%
In many cases a single parent can apply for the kindgebonden budget (supplementary child benefit) for 2022.
The own funds of people receiving welfare benefits may not exceed €7,605 for single persons, €15,210 for a single parent and married persons.
An additional exemption of up to €64,100 applies only to people who own their own homes:
1. Providing you yourself live in this home.
2. You cannot be expected to sell your home or take out an (additional) mortgage because your housing costs are approximately the same as the rent of a rental property suitable for you.
The WWB (Wet Werk en Bijstand, social assistance act) is the only allowance that works exclusively with net amounts. The gross annual amounts can be found on your annual statement; they are used for filling out tax papers and applying for schemes.
A toeslag (allowance) is a supplement to your income.
If sickness, WW, WIA, WAO or Wajong causes you to fall below the social minimum applicable to your situation, you are entitled to a supplement from the Toeslagenwet (Supplementary Benefits Act). This supplements your income to the relevant social minimum or the last wage earned if this was below the social minimum. This supplement can be applied for at both Werkplein (WW) and UWV (sickness). For more information go to www.uwv.nl, Forms, Applying for a UWV top-up benefit.
You must submit the application for a supplementary allowance to UWV within 6 weeks after the benefit has been granted. You can do this online using your DigiD. If you submit your application after 6 weeks, you are late and in breach of the regulations. UWV may then impose a measure, i.e. temporarily reduce your allowance. You will receive a supplement retroactively, but it will be temporarily reduced.
Note: You have an obligation to provide information. Within a week after your income changes, UWV must be notified.
Application form Toeslagenwet (Supplementary Benefits Act) at UWV http://www.uwv.nl/particulieren/formulieren/aanvragen-toeslag.aspx
DOWNLOAD THE FORM “MAAK JE EIGEN BUDGET” (“SET YOUR OWN BUDGET!”)
(This file can only be downloaded if you have the new version of Excel on your desktop. In case you do not have this new version, you can use the free Google Spreadsheets or the free software Libre Office)
With “Maak je eigen Budget!” (“Set your own budget”) you can easily enter your income and expenses and gain an insight into your monthly spendings and possibly savings. You can send yourself an anonymous e-mail with the numbers you have entered.
Use:
You have to calculate all amounts, including income and expenses, to total per month. For example, if you pay € 90,– for water every three months, then you divide this amount by three and fill in this amount in the form. Another example is getting paid every four weeks, which also has to be calculated to a total per month exactly. So if you are paid 2000,- per four weeks: it means you get 52 wk / 4 wk = 13 payments per year. 13 x 2000 / 12 = 2166,66 as salary per month.
You can fill in this form every month. Some amounts almost never change, but sometimes you have more or different expenses in a month – you can just add these. That way you will know exactly what is left at the end of each month. Make a sport of it! When you know how much money you have left, you can enter this in the DSR Budgetmanager.
Go for it! Let us know what you think or what we could improve!
Take a fixed amount out of your account once a week on a fixed day – do not withdraw any money from your account for the rest of the week. For example, take out €50 or whatever you are used to. The same day you buy groceries at the supermarket and pay €5. Now subtract this amount from the original €50 = €45. This means that you have €45 left for the other six days of the week…
| Date | Weekly amount: 7 days | Possible spending per day | Groceries |
|---|---|---|---|
| 1 January | € 50,– : 7 days | is € 7,14 per day | spend € 5,– |
| 2 January | € 45,– : 6 days | is € 7,50 per day | spend € 6,– |
| 3 January | € 39,– : 5 days | is € 7,80 per day | spend € 7,– |
| 4 January | € 32,– : 4 days | is € 8,– per day | - |
| 5 January | - | - | - |
| 6 January | - | - | - |
| 7 January | - | - | - |
…et cetera. The money you do not spend is carried forward to the following week or goes into your savings account.
At the start of the new week, you again withdraw a fixed amount and keep a cash book. It is useful to use a week menu based on the supermarket advertising leaflets.
See also our handy cash book app. https://bmwvoorelkaar.nl/de-sociale-raadsvrouw/de-dsr-budgetmanager/
