Personal care budget (PGB) Wmo
Are you eligible for support under the Social Support Act (Wmo)? You can get this support through a care provider with which the local authority has a contract. We call this Care in Kind (ZIN). Do you want to buy your own support? If so, you may be eligible for a Personal Care Budget (PGB).
Purchasing support using a PGB
To purchase support using a PGB, you must meet a number of conditions. First, you must be eligible for a customised provision under the Youth Act or the Social Support Act. Additionally, it is important that you consciously choose to use a PGB and know how to use a PGB. The 10 PGB skill points will help you check whether you are able to purchase support with a PGB yourself. The care you purchase must be safe, effective and personal. If you would like to purchase formal support with a PGB, the care provider of your choice must be registered with the local authority as a formal care provider.
Registering a care provider for formal care
Before a care provider can offer formal support, the local authority will assess whether it meets the quality and other requirements. Before this can be done, the care provider must register with the local authority as a formal care provider. You can learn more about this registration in the document Care providers registration information. One of the quality requirements is that the care provider can demonstrate that it has the knowledge and skills needed to provide the support. This can be done with a certificate for the support or an experience certificate.
Who is the budget administrator?
We call the person who receives the support the budget administrator. The budget administrator is the person who is partially or ultimately responsible for the execution of the tasks related to a PGB. As a budget holder, this may be you. If you are unable to take care of all PGB tasks yourself, you can ask someone else to take care of the budget management as a representative. A budget administrator must comply with the local authority’s PGB rules. For an overview of these rules, you can request our PGB information folder from your contact person at the local authority or Amaryllis.
PGB and tax
You receive care that is funded by a PGB
In this case, the PGB is not considered income. You receive the PGB as a personal budget holder and do not pay income tax over this.
You provide care that is funded by a PGB
In this case, the PGB is considered income. As a care provider, you receive the PGB and pay income tax over this. This still applies if you provide care to a family member or someone from your social network.
You can find more information about the PGB and tax on the website of the Tax Authorities.
More information
You will find more information the Wmo page. For information about support under the Wmo, you can also drop by your local buurt- or dorpskamer (community centre). Or Contact the City of Leeuwarden.
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Purchasing support using a PGB
To purchase support using a PGB, you must meet a number of conditions. First, you must be eligible for a customised provision under the Youth Act or the Social Support Act. Additionally, it is important that you consciously choose to use a PGB and know how to use a PGB. The 10 PGB skill points will help you check whether you are able to purchase support with a PGB yourself. The care you purchase must be safe, effective and personal. If you would like to purchase formal support with a PGB, the care provider of your choice must be registered with the local authority as a formal care provider.
Registering a care provider for formal care
Before a care provider can offer formal support, the local authority will assess whether it meets the quality and other requirements. Before this can be done, the care provider must register with the local authority as a formal care provider. You can learn more about this registration in the document Care providers registration information. One of the quality requirements is that the care provider can demonstrate that it has the knowledge and skills needed to provide the support. This can be done with a certificate for the support or an experience certificate.
Who is the budget administrator?
We call the person who receives the support the budget administrator. The budget administrator is the person who is partially or ultimately responsible for the execution of the tasks related to a PGB. As a budget holder, this may be you. If you are unable to take care of all PGB tasks yourself, you can ask someone else to take care of the budget management as a representative. A budget administrator must comply with the local authority’s PGB rules. For an overview of these rules, you can request our PGB information folder from your contact person at the local authority or Amaryllis.
PGB and tax
You receive care that is funded by a PGB
In this case, the PGB is not considered income. You receive the PGB as a personal budget holder and do not pay income tax over this.
You provide care that is funded by a PGB
In this case, the PGB is considered income. As a care provider, you receive the PGB and pay income tax over this. This still applies if you provide care to a family member or someone from your social network.
You can find more information about the PGB and tax on the website of the Tax Authorities.
More information
You will find more information the Wmo page. For information about support under the Wmo, you can also drop by your local buurt- or dorpskamer (community centre). Or Contact the City of Leeuwarden.