Applying Loonheffingskorting?

Miscellaneous hawkeye64 August 7, 2016 4 43
With each job must be specified whether you want to apply loonhefftingskorting. Often chosen here. But there are also reasons not to let foliage tax toepasen.

What is covered by payroll tax?

Payroll tax is a tax on the salary falls below the income tax and national insurance contributions. Wage tax credit is a reduction on the payable income tax. Here, everyone has to pay right.
Loonheffingskorting is a collection of several tax credits, namely:
  • general tax,
  • employed,
  • young disabled discount
  • levensloopverlofkorting
  • elderly discount
  • single-elderly discount

As can be seen, some tax credits are specific to certain situations. So you have not just a right to all of the above tax credits. Everyone is entitled to the general tax credit and anyone with income from current work are also entitled to the employed.
The employer deducts income tax from your salary. If the employer also apply the tax credit, it will take into account all tax credits under the payroll tax.

Applying Loonheffingskorting?

2 Jobs
Anyone with wages can therefore be applied tax credit. This should however only one job at a time. So if you have two jobs or more will have to choose. For example, the general payroll tax is a maximum amount. If you do so more jobs this payroll tax apply it you run the risk of receiving too much here. To prevent the payroll tax can only be applied to one lane.
At the end all income added up to the tax return, and you therefore likely that you also have some other income tax will be refunded.

General tax on the partner

If you have no income, you also have to pay any tax on that income. This allows you to also offset any general tax through payroll tax. If you have a partner on the year with an income, then you chance your entitlement to general tax with your partner can be used. This is also called counter subsidy. However, the partner must then enough to pay taxes in order to get the discount from here. It is not possible to get more with the general tax than you would actually have to pay.
Finishing sink subsidy
This arrangement with a partner, the kitchen sink subsidy will be phased out by the government since 2009. Each year it is reduced by 6.66% per year.
For some situations, this reduction of the subsidy does not sink. Exceptions are not, or if the lowest-earning partner:
  • For 1-1-1972 was born;
  • after 31-12-1971 and was born on December 31 2011 a child living at home is less than 6 years and is registered at the same address.

Provisional refund payroll tax

If you know that at the end of the year more payroll tax will get back from the IRS, you can also choose to receive it monthly. This may be the case if you stay home with the children. Or if you have two or more jobs and you know that you will receive too little tax credit. You can then use a provisional declaration recover the difference across the still come months. You then must run the risk that you will end still have to pay back what if your situation changes during the year.