Income Thresholds for Healthcare Allowance for Residents of Leiden
The healthcare allowance income thresholds determine how much healthcare allowance you receive as a Leiden resident to cover your health insurance premium. This depends on your qualifying income, family situation, and number of children. For 2024, fixed limits apply: at higher incomes, the allowance decreases or ends. Read here about the thresholds and how they apply to Leiden residents, with tips from local organizations such as Het Juridisch Loket Leiden.
What do the healthcare allowance income thresholds mean?
These thresholds represent the maximum qualifying income for healthcare allowance. Below the lower threshold, you get the full amount; above it, the allowance tapers off to zero at the upper threshold. This optimally supports low-income households. The Tax and Customs Administration bases this on your income from the previous year (2023 for 2024), adjusted for inflation. This is especially relevant for Leiden residents with variable incomes from study or university work.
Note: income includes salary, benefits, alimony, and assets. For partners, the total household income applies.
Legal Framework
The Healthcare Allowances Act (Wzt) governs this. Article 6 Wzt calculates the allowance based on qualifying income; Article 8 Wzt describes the phase-out at 3.33% per euro exceeded above the lower threshold. Thresholds are adjusted annually via the Tax Allowances Act and the Official Gazette, aligned with inflation for 2024.
Current Healthcare Allowance Thresholds for 2024
Limits vary by household type. Overview for Leiden households (gross per household):
| Situation | Max. income for full allowance | Max. income for any allowance | Max. monthly allowance |
|---|---|---|---|
| Single (no children) | € 38.601 | € 50.467 | € 123 |
| Couple (no children) | € 52.467 | € 71.897 | € 216 |
| Single with 1 child | € 47.607 | € 59.473 | € 197 |
| Couple with 1 child | € 61.473 | € 80.903 | € 290 |
| Single with 2 children | € 56.613 | € 68.479 | € 271 |
| Couple with 2 children | € 70.479 | € 89.909 | € 364 |
Source: Tax and Customs Administration 2024. More children? Higher thresholds. Use the trial calculation on toeslagen.nl for your Leiden situation.
Calculating Your Qualifying Income
Start with tax return income from two years prior, minus 7% deduction. Add: partner's income, notional child-related budget/childcare allowance, alimony, and business profit.
- Partner's income (if cohabiting).
- Notional child benefit and childcare allowance.
- Alimony and business profit.
Example: Piet, a Leiden resident and single, with €35,000 gross in 2023. After deduction: €32,450 – full €123 allowance.
Practical Examples for Leiden
Example 1: Single Student from Leiden. Marie earns €40,000 (2023). Qualifying income €37,200. Full €123. If salary rises to €45,000 (€41,850): reduced by approx. €36, leaving €87.
Example 2: Couple with Child in Leiden. Tom and Lisa (€55,000 combined, 1 child): €51,150 qualifying. Full €290. Rise to €65,000 (€60,350): €232 remaining.
Example 3: Leiden Entrepreneur. Profit €30,000 + €10,000 alimony = €37,200: full allowance.
Rights and Obligations
- Provisional allowance: Apply based on estimate; overpaid? Repay.
- Revision: For falling income (e.g., job loss at Leiden University), apply provisionally (art. 24 Wzt).
- Report: Changes immediately via Mijn toeslagen.
- Objection: Within 6 weeks (GALA art. 6:3); appeal to District Court of Leiden.
Frequently Asked Questions
Income just above the threshold?
Gradual phase-out: €1,000 over = approx. 3.33% less. Use the Tax and Customs Administration tool.
Do benefits count?
Yes: unemployment (WW), social assistance, state pension (AOW), disability (WIA). Student finance does not. Assets >€33,748 per person (2024) reduce allowance.
Partner with high income?
Household allowance: high partner income pulls it down. Report separation.
New child?
Thresholds +€9,000 per child. Report immediately for update.
Tips for Leiden Residents
- Trial calculation: On toeslagen.nl.
- Provisional: For income drops to get more allowance.
- Annual check: Definitive in April; verify.
- Assets: >€144,000 (single) or €182,000 (couple): no allowance.
- Help? Contact Het Juridisch Loket Leiden or Municipality of Leiden for advice on allowances and local support.