{
    "title": "Een dag meer werken met kinderopvang: van drie naar vier dagen",
    "question": "Is een dag meer werken hetzelfde als een loonsverhoging?",
    "url": "https://werkmoetlonen.nl/onderzoek/meer-uren-met-kinderopvang",
    "published": "2026-10-01",
    "calculatedOn": "2026-10-20",
    "taxYear": 2026,
    "ruleSetRelease": "2026.12",
    "licence": "CC-BY-4.0",
    "household": {
        "description": "Alleenstaande ouder die drie dagen per week werkt voor € 27.000 bruto per jaar, met een kind van 2 jaar dat die drie dagen naar de dagopvang gaat (108 uur per maand). 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": 27000
                },
                "personTwoIncomes": {},
                "hasPartner": false,
                "personOneStatePensionAge": false,
                "personTwoStatePensionAge": false,
                "varies": "personOne",
                "variesSource": "employment",
                "children": [
                    {
                        "age": 2,
                        "childcareHours": 108,
                        "childcareType": "day_care_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": {
            "description": "Dezelfde ouder die vier dagen per week werkt voor € 36.000 bruto per jaar, met het kind vier dagen in de dagopvang (144 uur per maand). 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": 36000
                    },
                    "personTwoIncomes": {},
                    "hasPartner": false,
                    "personOneStatePensionAge": false,
                    "personTwoStatePensionAge": false,
                    "varies": "personOne",
                    "variesSource": "employment",
                    "children": [
                        {
                            "age": 2,
                            "childcareHours": 144,
                            "childcareType": "day_care_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
                }
            }
        }
    },
    "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": 2700000,
        "grossTo": 3600000,
        "grossDelta": 900000,
        "netDelta": 485878,
        "pressure": "46.0136",
        "lines": [
            {
                "key": "box1",
                "label": "Inkomstenbelasting en premies volksverzekeringen",
                "kind": "tax",
                "effect": -321750,
                "note": "Het tarief van de belastingschijven over het extra inkomen, vóór heffingskortingen."
            },
            {
                "key": "general_credit",
                "label": "Algemene heffingskorting",
                "kind": "credit",
                "effect": -40077,
                "note": "Wordt kleiner naarmate het verzamelinkomen stijgt."
            },
            {
                "key": "employment_credit",
                "label": "Arbeidskorting",
                "kind": "credit",
                "effect": 17550,
                "note": "Groeit eerst mee met het arbeidsinkomen en wordt boven een grens kleiner."
            },
            {
                "key": "combination_credit",
                "label": "Inkomensafhankelijke combinatiekorting",
                "kind": "credit",
                "effect": 65487,
                "note": "Voor de minstverdienende ouder met een jong kind."
            },
            {
                "key": "unused_credit",
                "label": "Niet te verrekenen heffingskorting",
                "kind": "credit",
                "effect": 116215,
                "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": -86005,
                "note": "Getoetst aan het gezamenlijke toetsingsinkomen."
            },
            {
                "key": "rent_allowance",
                "label": "Huurtoeslag",
                "kind": "allowance",
                "effect": -98400,
                "note": "Hangt af van het gezamenlijke inkomen en de huur."
            },
            {
                "key": "child_budget",
                "label": "Kindgebonden budget",
                "kind": "allowance",
                "effect": -47606,
                "note": "Wordt boven een inkomensgrens met een vast percentage afgebouwd."
            },
            {
                "key": "childcare_allowance",
                "label": "Kinderopvangtoeslag",
                "kind": "allowance",
                "effect": 465600,
                "note": "Het vergoede percentage van de opvangkosten daalt in treden met het inkomen."
            },
            {
                "key": "childcare_cost",
                "label": "Kosten kinderopvang",
                "kind": "cost",
                "effect": -485136,
                "note": "De rekening van de opvang zelf. Meer uren werken betekent vaak meer uren opvang."
            }
        ]
    },
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                "note": "Het tarief van de belastingschijven over het extra inkomen, vóór heffingskortingen."
            },
            {
                "key": "general_credit",
                "label": "Algemene heffingskorting",
                "kind": "credit",
                "effect": -40077,
                "note": "Wordt kleiner naarmate het verzamelinkomen stijgt."
            },
            {
                "key": "employment_credit",
                "label": "Arbeidskorting",
                "kind": "credit",
                "effect": 17550,
                "note": "Groeit eerst mee met het arbeidsinkomen en wordt boven een grens kleiner."
            },
            {
                "key": "combination_credit",
                "label": "Inkomensafhankelijke combinatiekorting",
                "kind": "credit",
                "effect": 65487,
                "note": "Voor de minstverdienende ouder met een jong kind."
            },
            {
                "key": "unused_credit",
                "label": "Niet te verrekenen heffingskorting",
                "kind": "credit",
                "effect": 116215,
                "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": -86005,
                "note": "Getoetst aan het gezamenlijke toetsingsinkomen."
            },
            {
                "key": "rent_allowance",
                "label": "Huurtoeslag",
                "kind": "allowance",
                "effect": -98400,
                "note": "Hangt af van het gezamenlijke inkomen en de huur."
            },
            {
                "key": "child_budget",
                "label": "Kindgebonden budget",
                "kind": "allowance",
                "effect": -47606,
                "note": "Wordt boven een inkomensgrens met een vast percentage afgebouwd."
            }
        ]
    },
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        {
            "year": 2025,
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