The Studenten-en-scholierenregeling (Student and Scholar Scheme) is a tax benefit program in the Netherlands.

Benefits of the Studenten-en-scholierenregeling:

The scheme provides a tax advantage for you as it results in less or reduced withholding tax (loonheffing) on your salary, which means more money in your bank account. We want to ensure that you have everything you need, so we will explain how you can apply this benefit to your salary. The scheme applies to:

• High school students who live at home and receive child benefit (kinderbijslag) or
• Students and scholars who are eligible for student finance (studiefinanciering) or
• Students and scholars who are eligible for a financial contribution under the Wet tegemoetkoming studiekosten (Law on Compensation for Educational Costs) or
• International students and scholars from another country within the European Union, Iceland, Norway, Switzerland, or Liechtenstein who have an International Student Identity Card (ISIC).

Rules of the Studenten-en-scholierenregeling:
 If you meet one of the above requirements, there are a few rules you should be aware of. Here they are:

Quarterly scheme:
 You are eligible for the scheme as a student or scholar at the beginning of a quarter. You can only start or end the scheme on January 1st, April 1st, July 1st, or October 1st. This means that changes during the quarter are not possible.

Unlimited earnings under 16:
 If you are under 16 years old and receive student finance and/or your parents or guardians receive child benefit and possibly child budget for you, you are allowed to earn an unlimited amount until you turn 16. If you are 16 or 17 years old and earn more than €1296 gross per quarter, the child benefit and child budget for that quarter will be forfeited. However, during the summer vacation, you are allowed to earn an additional €1330 gross per quarter (so €1296 + €1330 = €2626).

Variable income:
 You can only apply this scheme if you have a variable income.

Single employer:
 You can only apply this scheme with one employer at a time.

Cannot terminate during a quarter:
 The scheme cannot be terminated during the quarter but only effective from the next calendar quarter. To do so, you need to complete the "opgaaf gegevens voor de loonheffingen" (declaration for wage tax) form again, but this time, provide the end date instead of the start date. If you continue employment afterward, you need to fill out a regular "loonbelastingverklaring" (income tax declaration).

Earnings threshold:
 The earnings threshold for 2024 is €2.173,50 quarterly.

Send te form
 To qualify for the scheme, it is important to fill out the Studenten-en-Scholierenregeling form if you want to adjust the discount. Download the form Model opgaaf gegevens voor de loonheffingen (studenten- en scholierenregeling) (belastingdienst.nl) , fill it out (digitally), send an email to data@jamhoreca.nl, and attach the completed form. We will take care of the rest. Super easy, right?