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If you have a job in addition to your studies, you can make use of an advantageous scheme from the tax authorities: The Student Scheme (In dutch: De Studenten- en Scholierenregeling).
In this article, we explain what the scheme entails, what the benefit is and what conditions you must meet in order to be eligible.
The Student Scheme
By making use of the scheme, Go: Office has to calculate less wage tax. As a result, less wage tax is withheld from your salary. You have more net left. You can see this on your payslip.
As a temporary worker you will receive a weekly or four-weekly salary. If you use payroll tax deduction, no payroll tax will be charged on the first € 249.24 or, in the case of 4 weekly pay, on the first € 996.36 of your pay. The Student Scheme means that the payroll tax is not calculated per week or 4 weeks, but per quarter. You will only pay wage tax after you earn more than € 3,240 in a quarter (in 2024).
Benefit
Do you have a job next to your studies? Then the Student Scheme can be beneficial.
Example:
You have a studentjob via Go: Office and your salary is € 15 per hour, you are paid weekly and you take advantage of the payroll tax deduction.
In a quarter of a year you don’t work for 6 weeks because of your exams. you worked 24 hours a week for five weeks and then 20 hours for 2 weeks. Every week that your salary is more than € 249.24 euros gross, wage tax is withheld from your salary.
If you work 32 hours, you earn 32 x € 15 = € 480 gross and € 13.62 tax is withheld. At 20 hours you earn € 300 and € 2.73 is withheld. In this quarter you pay 5 x € 13,62 + 2 x € 2.73 = € 73.56 wage tax.
If you make use of the Student Scheme, the case will be that you don’t pay any payroll tax at all. The total salary (5x € 480 + 2 x € 300) s € 3,000 and remains below the limit of € 3,240.
The conditions
You are eligible for the Student Scheme if you meet one of the following conditions:
- On the 1st day of the quarter in which you submit the application, you are entitled to student finance or study costs.
- On the 1st day of the quarter in which you submit the application, your parents or guardians are entitled to child benefit for you.
- You are a foreign student or pupil from another country of the European Union, Iceland, Norway, Switzerland or Liechtenstein and you have an International Student Identity Card (ISIC). If you do not have an ISIC card, you can request one at https://isic.org
Tip: If you start a new job halfway through a quarter while you were studying before, you can still use the scheme that same quarter!
You apply for the Student Scheme at the same time as the payroll tax deduction at Go: Office.
Important: If you no longer meet the above conditions, you are obliged to notify us. The scheme will then end on the first day of a new quarter.
Do you have questions? Contact Go: Office for advice via 088-2409080 or send a message to info@go-office.nl. Would you like to know more about the scheme? For more information, visit the website of the tax authorities.
