Single Parent Top-Up Loss in Amsterdam

Single Parent Top-Up Loss in Amsterdam

In Amsterdam, many single parents lose the extra allowance top-up – the 'top-up' – due to changes such as cohabitation. This affects allowances like childcare allowance, healthcare allowance and child-related budget, resulting in lower payments and possible recoveries. For Amsterdam residents, we explain what it means, when it occurs and how to take action, including help from local agencies.

What is the single parent top-up?

The single parent top-up provides a bonus on top of the basic allowances for parents with young children. It compensates for extra costs faced by single parents in an expensive city like Amsterdam, where childcare and healthcare are costly. This includes 5% extra on childcare allowance or a fixed amount for child-related budget, administered by the Tax and Customs Administration.

Without this top-up, your allowance drops significantly – often €100 to €300 less per month, depending on income and number of children. In Amsterdam, you can get free advice on your rights from the Juridisch Loket Amsterdam.

Legal basis

The single parent top-up is regulated in the Allowances Act (Aw). Key provisions:

• Article 1, paragraph 1 Aw: 'Single parent' means someone caring for children without an allowance partner.
• Article 26 Aw: Top-up for childcare allowance.
• Article 51 Aw: Extra for child-related budget.
• Article 32 GALE: Changes and recoveries in case of single parent top-up loss.

You qualify as a single parent without a tax partner on 1 January or at changes. In Amsterdam, a sustainable household with a partner counts, even without marriage.

When does single parent top-up loss occur in Amsterdam?

Loss occurs when you no longer meet the criteria, such as:

• Cohabitation: Sustainable relationship with a partner, determined via address at the Municipality of Amsterdam, shared accounts or expenses.
• Partner's income change: Exceeding the tax partnership threshold.
• Child leaves: No longer living at home.
• Ex returns: Relationship resumes.

Report changes without delay via Mijn Toeslagen. Address changes at the Municipality of Amsterdam reach the Tax and Customs Administration automatically. Otherwise: recovery plus penalty.

Practical examples from Amsterdam

Example 1: Moving in with partner to Amsterdam-West

Marieke, a single mother from Amsterdam with two children, receives €300 childcare allowance including €50 top-up. She moves in with Tom in West. From 1 July, no more top-up: allowance €250. After address notification to the Municipality of Amsterdam, the Tax and Customs Administration adjusts and demands €150 back.

Example 2: Informal relationship in De Pijp

Ahmed from De Pijp lives alone with his daughter and receives healthcare allowance with €25 top-up. His girlfriend often stays over and they cook together. After a tip, the Tax and Customs Administration verifies sustainable household: single parent top-up loss with €600 recovery over six months.

Example 3: Temporary cohabitation in Oost

Lisa's ex temporarily returns in Amsterdam-Oost. No notification, later partnership established: loss of child-related budget top-up (€117/month). Objection at Amsterdam District Court succeeds with evidence (messages, neighbors).

Rights and obligations in case of single parent top-up loss

Rights:

• Objection within 6 weeks (art. 6:3 GALE) to the Tax and Customs Administration.
• Request a trial calculation.
• Hearing for complex cases.
• Interim relief to retain allowance on appeal at Amsterdam District Court.

Seek help from Juridisch Loket Amsterdam for free assistance.

Obligations:

1. Report changes within 8 weeks.
2. Provide evidence (rental contract Municipality of Amsterdam, bank statements).

3. Arrange repayment or deferral.

Perhaps also of interest

• Allowances and cohabitation in Amsterdam
• Objection to allowance decision Amsterdam
• Tax partnership Amsterdam

Frequently asked questions