{
    "title": "Alleenstaande ouder met kinderopvang: van € 30.000 naar € 50.000",
    "question": "Wat houdt een alleenstaande ouder met twee jonge kinderen in de opvang over van extra inkomen?",
    "url": "https://werkmoetlonen.nl/onderzoek/alleenstaande-ouder",
    "published": "2026-10-01",
    "calculatedOn": "2026-10-20",
    "taxYear": 2026,
    "ruleSetRelease": "2026.12",
    "licence": "CC-BY-4.0",
    "household": {
        "description": "Alleenstaande ouder met een loon van € 39.000 per jaar en twee kinderen van 2 en 5 jaar: de jongste naar de dagopvang, de oudste naar de bso. Huurwoning met een kale huur van € 800 per maand.",
        "savedFile": {
            "format": "werkmoetlonen.household",
            "version": 1,
            "savedAt": "2026-01-01T00:00:00.000Z",
            "household": {
                "taxYear": 2026,
                "personOneIncomes": {
                    "employment": 39000
                },
                "personTwoIncomes": {},
                "hasPartner": false,
                "personOneStatePensionAge": false,
                "personTwoStatePensionAge": false,
                "varies": "personOne",
                "variesSource": "employment",
                "children": [
                    {
                        "age": 2,
                        "childcareHours": 120,
                        "childcareType": "day_care_centre"
                    },
                    {
                        "age": 5,
                        "childcareHours": 60,
                        "childcareType": "after_school_centre"
                    }
                ],
                "housingType": "rented",
                "monthlyRent": 800,
                "wozValue": 0,
                "mortgageInterest": 0,
                "groundLease": 0,
                "personOneCar": {
                    "kind": "none",
                    "value": 0,
                    "privateKilometres": 0,
                    "ownContribution": 0
                },
                "personTwoCar": {
                    "kind": "none",
                    "value": 0,
                    "privateKilometres": 0,
                    "ownContribution": 0
                },
                "personOneHourCriterion": false,
                "personOneStarterRelief": false,
                "personTwoHourCriterion": false,
                "personTwoStarterRelief": false,
                "capital": 0,
                "investedCapital": 0,
                "personOnePaidAlimony": 0,
                "personTwoPaidAlimony": 0,
                "personOneCompanyProfit": null,
                "personTwoCompanyProfit": null
            }
        },
        "after": null
    },
    "units": {
        "amounts": "Bedragen in de wijziging zijn in centen per jaar; de curve is in hele euro per jaar.",
        "pressure": "Marginale druk in procenten, als exacte decimale tekenreeks: 1 min (verandering besteedbaar inkomen / verandering bruto inkomen)."
    },
    "change": {
        "grossFrom": 3000000,
        "grossTo": 5000000,
        "grossDelta": 2000000,
        "netDelta": 507013,
        "pressure": "74.6494",
        "lines": [
            {
                "key": "box1",
                "label": "Inkomstenbelasting en premies volksverzekeringen",
                "kind": "tax",
                "effect": -735122,
                "note": "Het tarief van de belastingschijven over het extra inkomen, vóór heffingskortingen."
            },
            {
                "key": "general_credit",
                "label": "Algemene heffingskorting",
                "kind": "credit",
                "effect": -127960,
                "note": "Wordt kleiner naarmate het verzamelinkomen stijgt."
            },
            {
                "key": "employment_credit",
                "label": "Arbeidskorting",
                "kind": "credit",
                "effect": 1702,
                "note": "Groeit eerst mee met het arbeidsinkomen en wordt boven een grens kleiner."
            },
            {
                "key": "combination_credit",
                "label": "Inkomensafhankelijke combinatiekorting",
                "kind": "credit",
                "effect": 31137,
                "note": "Voor de minstverdienende ouder met een jong kind."
            },
            {
                "key": "unused_credit",
                "label": "Niet te verrekenen heffingskorting",
                "kind": "credit",
                "effect": 47476,
                "note": "Korting waar geen belasting tegenover stond. Komt die wel tot gelding, dan stijgt het netto inkomen."
            },
            {
                "key": "healthcare_allowance",
                "label": "Zorgtoeslag",
                "kind": "allowance",
                "effect": -151420,
                "note": "Getoetst aan het gezamenlijke toetsingsinkomen."
            },
            {
                "key": "rent_allowance",
                "label": "Huurtoeslag",
                "kind": "allowance",
                "effect": -406800,
                "note": "Hangt af van het gezamenlijke inkomen en de huur."
            },
            {
                "key": "child_budget",
                "label": "Kindgebonden budget",
                "kind": "allowance",
                "effect": -152000,
                "note": "Wordt boven een inkomensgrens met een vast percentage afgebouwd."
            }
        ]
    },
    "alternative": null,
    "steps": [
        {
            "label": "€ 100 bruto per maand erbij",
            "from": 30000,
            "to": 31200,
            "grossDelta": 120000,
            "netDelta": 94404,
            "pressure": "21.3300",
            "monthly": true
        },
        {
            "label": "€ 250 bruto per maand erbij",
            "from": 30000,
            "to": 33000,
            "grossDelta": 300000,
            "netDelta": 161629,
            "pressure": "46.1237",
            "monthly": true
        },
        {
            "label": "€ 500 bruto per maand erbij",
            "from": 30000,
            "to": 36000,
            "grossDelta": 600000,
            "netDelta": 211045,
            "pressure": "64.8258",
            "monthly": true
        },
        {
            "label": "€ 5.000 bruto per jaar erbij",
            "from": 30000,
            "to": 35000,
            "grossDelta": 500000,
            "netDelta": 194173,
            "pressure": "61.1654",
            "monthly": false
        },
        {
            "label": "Het hele traject",
            "from": 30000,
            "to": 50000,
            "grossDelta": 2000000,
            "netDelta": 507013,
            "pressure": "74.6494",
            "monthly": false
        }
    ],
    "years": [
        {
            "year": 2025,
            "release": "2025.12",
            "netDelta": 406059,
            "pressure": "79.6971"
        },
        {
            "year": 2026,
            "release": "2026.12",
            "netDelta": 507013,
            "pressure": "74.6494"
        }
    ],
    "averageBurden": {
        "from": "-135.5601",
        "to": "-51.4763"
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    "curve": [
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