{
    "title": "Alleenstaande zonder toeslagen: van € 40.000 naar € 50.000",
    "question": "Wat houdt iemand over van extra inkomen als er geen toeslagen meespelen?",
    "url": "https://werkmoetlonen.nl/onderzoek/alleenstaande-zonder-toeslagen",
    "published": "2026-10-01",
    "calculatedOn": "2026-10-20",
    "taxYear": 2026,
    "ruleSetRelease": "2026.12",
    "licence": "CC-BY-4.0",
    "household": {
        "description": "Alleenstaande werknemer zonder kinderen, met een loon van € 40.000 per jaar. Geen huur- of koopwoning in de berekening, dus geen huurtoeslag.",
        "savedFile": {
            "format": "werkmoetlonen.household",
            "version": 1,
            "savedAt": "2026-01-01T00:00:00.000Z",
            "household": {
                "taxYear": 2026,
                "personOneIncomes": {
                    "employment": 40000
                },
                "personTwoIncomes": {},
                "hasPartner": false,
                "personOneStatePensionAge": false,
                "personTwoStatePensionAge": false,
                "varies": "personOne",
                "variesSource": "employment",
                "children": [],
                "housingType": "other",
                "monthlyRent": 0,
                "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": 4000000,
        "grossTo": 5000000,
        "grossDelta": 1000000,
        "netDelta": 528502,
        "pressure": "47.1498",
        "lines": [
            {
                "key": "box1",
                "label": "Inkomstenbelasting en premies volksverzekeringen",
                "kind": "tax",
                "effect": -375600,
                "note": "Het tarief van de belastingschijven over het extra inkomen, vóór heffingskortingen."
            },
            {
                "key": "general_credit",
                "label": "Algemene heffingskorting",
                "kind": "credit",
                "effect": -63980,
                "note": "Wordt kleiner naarmate het verzamelinkomen stijgt."
            },
            {
                "key": "employment_credit",
                "label": "Arbeidskorting",
                "kind": "credit",
                "effect": -17798,
                "note": "Groeit eerst mee met het arbeidsinkomen en wordt boven een grens kleiner."
            },
            {
                "key": "healthcare_allowance",
                "label": "Zorgtoeslag",
                "kind": "allowance",
                "effect": -14120,
                "note": "Getoetst aan het gezamenlijke toetsingsinkomen."
            }
        ]
    },
    "alternative": null,
    "steps": [
        {
            "label": "€ 100 bruto per maand erbij",
            "from": 40000,
            "to": 41200,
            "grossDelta": 120000,
            "netDelta": 55470,
            "pressure": "53.7750",
            "monthly": true
        },
        {
            "label": "€ 250 bruto per maand erbij",
            "from": 40000,
            "to": 43000,
            "grossDelta": 300000,
            "netDelta": 159856,
            "pressure": "46.7147",
            "monthly": true
        },
        {
            "label": "€ 500 bruto per maand erbij",
            "from": 40000,
            "to": 46000,
            "grossDelta": 600000,
            "netDelta": 330374,
            "pressure": "44.9377",
            "monthly": true
        },
        {
            "label": "€ 5.000 bruto per jaar erbij",
            "from": 40000,
            "to": 45000,
            "grossDelta": 500000,
            "netDelta": 275840,
            "pressure": "44.8320",
            "monthly": false
        },
        {
            "label": "Het hele traject",
            "from": 40000,
            "to": 50000,
            "grossDelta": 1000000,
            "netDelta": 528502,
            "pressure": "47.1498",
            "monthly": false
        }
    ],
    "years": [
        {
            "year": 2025,
            "release": "2025.12",
            "netDelta": 523660,
            "pressure": "47.6340"
        },
        {
            "year": 2026,
            "release": "2026.12",
            "netDelta": 528502,
            "pressure": "47.1498"
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    "averageBurden": {
        "from": "15.3617",
        "to": "21.7193"
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    "curve": [
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            "net": 9666,
            "tax": 0,
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            "allowances": 1550,
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            "tax": 168,
            "credits": 4122,
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