Quick to:

Are you unwilling or unable to apply online?

Send an email to gemeente@leeuwarden.nl or contact the City of Leeuwarden.

What income do you need to report?

The following video explains which changes you need to report to us and how to do it. There is more to income than a salary. You must report changes in the following situations:

Have you found a job?

Report this to us straight away. Do not wait until you have received your first salary or payslip. We take your extra income into account in advance. That prevents you from receiving too much benefit.

Are you receiving a work placement allowance?

Report this to us straight away. A work placement allowance is treated as income.

Do you regularly do odd jobs for someone else?

For example, repairing bicycles, computers or cleaning. Are you paid for this, or do you do it free? Report this to us straight away.

Selling goods (e.g. on Marktplaats)

You are permitted to occasionally sell your own goods, e.g. on Marktplaats. This is also the case if you are receiving benefits. You are not required to notify us of this.

Do you use Marktplaats for trading purposes?

For example, selling car parts, computer parts, kittens and puppies? Report this to us straight away. Buying goods cheaply and then selling them for more money is also trade.

Do you have income from gambling?

Amounts won are regarded as income for the social assistance benefit. No account is taken of the stake. Report this to us straight away.

Are you receiving a gift or bank transfer from someone else?

You may keep it as long as you do not receive a total of more than €1200 per calendar year. However, you must notify us of each gift or bank transfer.

Are you due to receive an inheritance?

This is relevant even if you do not yet know when you will be receiving the inheritance. An inheritance is counted as assets. Report this to us straight away.

Do you own, buy or sell Bitcoins or other digital currency?

Report this to us straight away.

Have you commuted a pension?

Report this to us straight away.

Do you have any savings or expensive property?

You are not permitted to possess goods over a certain value. Examples include savings, a car, jewellery, a house or land abroad. Home ownership is subject to different rules.

In doubt about whether or not to pass something on?

Contact us.

What happens once you have reported your income

Your income may be withheld from your welfare benefits in advance or in arrears. We will talk to you about which method suits you best. This is explained in the next video.

Withholding in advance

Withholding in advance is called an estimate. Together with you, we look at what your expected income is. The amount is given as a ‘schatting’ (estimate) in your benefit. This lowers your benefit. Once you submit your pay slip, we will check whether your benefit has been calculated correctly.

Did you receive more income than the estimate?

The difference will be deducted from your benefit the following month.

Have you received less income?

The amount you are still entitled to will be transferred to you as soon as possible.

Withholding in arrears

The income is withheld in arrears. For example: the income from March will be withheld from your benefit for April. One of the disadvantages of withdrawing the amount in arrears is that your gross annual income is higher. This may have consequences for the amount of, for example, rent allowance or healthcare allowance.

Do you prefer one income at a fixed time?

Opt for the Surplus scheme. How this works is explained in the following video. If you receive benefits and return to work, you will receive income at various times during the month. That can be a complex matter. Especially when it comes to maintaining an overview. You can use the Surplus scheme to make this easier. Under this scheme, we transfer your income (wages and supplemental benefits) to you in one lump sum each month. On a fixed date. That way, you always know where you stand each month.

How this works

Your employer transfers your wages to a special account that we hold. In some cases this includes allowances. A travel expenses allowance, for example. We will need your payslip to check this. You will need to send it to us monthly. We pass on this payment to you. On your benefit payment date, you receive your wages, supplemental benefits and any allowances in one lump sum.

What else you need to arrange

Payroll tax reduction

This is a deduction on the tax you pay. This increases your net income.

How to apply for a payroll tax deduction?

Ask your employer or benefits agency for the form ’Opgaaf gegevens voor loonheffingen’ (Statement of payroll tax deductions). They will make the necessary arrangements with you. In addition to your welfare benefit, do you have two or more incomes? For example, two employers, or one employer and an unemployment benefit. If so, apply the payroll tax deduction for the highest income.

Tax credits

You may be entitled to one or more tax credits from the Tax Authorities. Some examples:

  • If you are a single parent with a child under the age of 12. This is called the ‘inkomensafhankelijke combinatiekorting’ (income-related combination tax credit).
  • If you have a partner and one of you is employed or receives benefits. This is called the ‘algemene heffingskorting minstverdienende partner’ (general tax credit for the partner with the lower income).

How to apply for the tax credit?

Complete a ‘provisional tax assessment’ on the Belastingdienst website. Send a copy of this provisional tax return to the City of Leeuwarden. If you do not file a provisional tax assessment, we will calculate what you are entitled to ourselves. The amount is withheld from the benefit.

Questions and Answers

What does the local authority do with other employer allowances?

If it is a net allowance, you can keep it. If it is a gross allowance, it is withheld from your benefit. Allowances include travel expenses, meal allowances or telephone expenses.

What happens if my income exceeds my social benefit

This is explained in the next video. This means you no longer need the benefit. We will discuss with you when the benefits will stop. We will also check if there are any outstanding amounts to be paid. That could be because you have earned more than the estimate or opted for withholding in arrears. We will talk to you about how to repay this amount.