{"id":1608,"date":"2025-06-13T08:27:37","date_gmt":"2025-06-13T06:27:37","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/vrijstelling-voor-aflossing-studieschulden\/"},"modified":"2026-03-03T10:34:56","modified_gmt":"2026-03-03T09:34:56","slug":"student-debt-repayment-exemption","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/vrijstelling-voor-aflossing-studieschulden\/","title":{"rendered":"Exemption for student debt repayment?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">There will soon be clarity on whether a new targeted exemption will be introduced in payroll tax for student debt repayment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So writes outgoing Finance Minister Van Oostenbruggen in response to <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2025\/06\/11\/beantwoording-kamervragen-over-het-lokken-van-jonge-werknemers-met-een-studieschuldregeling\" target=\"_blank\" rel=\"noreferrer noopener\">Parliamentary questions<\/a>. Several companies, as part of their recruitment efforts, offer to pay off (in a tax-friendly manner) the study debt of their employees (the feature of the Chamber letter accompanying the replies reads: \u201c<em>Answering CDA parliamentary questions on luring young workers with student debt scheme<\/em>\u201c). This obviously refers to debts with DUO.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Free space<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">However, repayment of study debts is currently only possible without levy of payroll tax to the extent that it fits within the free space of the working expenses scheme. That space for 2025 is: 1.18% of the wage bill, on the understanding that the free space over the first \u20ac400,000 of wage bill is 2%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It goes without saying that with student debt repayments, the free space will soon be fully used. Of course, the employer can then still allocate the repayment of a study debt to the free space. The employer will then owe wage tax on the amount by which the free margin is exceeded. This amounts to 80% of the amount by which the free space is exceeded. This tax is levied in the form of final levy, which means that the tax is fully borne by the employer (not recovered from the employee).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Directed exemption<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If a targeted exemption were introduced, an employer-provided repayment of an employee's study debt would be exempt from payroll tax, without being charged to the free allowance. The State Secretary acknowledges the benefits of (accelerated) repayment of study debt. But he also notes that introducing a targeted exemption does not fit within the objective of the work-related costs scheme. This is because the objective of the work-related costs scheme is to keep allowances and benefits in kind of a business nature outside the levy of payroll tax. A condition for the introduction of a targeted exemption for repayment of study debts is, of course, that cover for this is found within the state budget.<\/p>","protected":false},"excerpt":{"rendered":"<p>Binnenkort komt er duidelijkheid of in de loonbelasting een nieuwe gerichte vrijstelling wordt ingevoerd voor de aflossing van studieschulden. Dat schrijft demissionair Staatssecretaris van Financi\u00ebn Van Oostenbruggen naar aanleiding van Kamervragen. Diverse ondernemingen bieden in het kader van hun personeelswerving aan om (fiscaal vriendelijk) de studieschuld van hun werknemers af te lossen (het kenmerk van [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1608","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1608"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1608\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}