{ "title": "Tweeverdieners met twee kinderen in de opvang: van € 151.000 naar € 171.000", "question": "Speelt hoge marginale druk ook bij een hoog huishoudinkomen?", "url": "https://werkmoetlonen.nl/onderzoek/tweeverdieners-hoog-inkomen", "published": "2026-10-01", "calculatedOn": "2026-10-20", "taxYear": 2026, "ruleSetRelease": "2026.12", "licence": "CC-BY-4.0", "household": { "description": "Twee ouders met twee kinderen van 1 en 3 jaar, allebei vijf dagen per week naar de dagopvang. Koopwoning met een WOZ-waarde van € 500.000 en € 15.000 hypotheekrente. De ene ouder verdient € 100.000 per jaar, de andere € 51.000.", "savedFile": { "format": "werkmoetlonen.household", "version": 1, "savedAt": "2026-01-01T00:00:00.000Z", "household": { "taxYear": 2026, "personOneIncomes": { "employment": 100000 }, "personTwoIncomes": { "employment": 51000 }, "hasPartner": true, "personOneStatePensionAge": false, "personTwoStatePensionAge": false, "varies": "personOne", "variesSource": "employment", "children": [ { "age": 1, "childcareHours": 180, "childcareType": "day_care_centre" }, { "age": 3, "childcareHours": 180, "childcareType": "day_care_centre" } ], "housingType": "owned", "monthlyRent": 0, "wozValue": 500000, "mortgageInterest": 15000, "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": 15100000, "grossTo": 17100000, "grossDelta": 2000000, "netDelta": 576200, "pressure": "71.1900", "lines": [ { "key": "box1", "label": "Inkomstenbelasting en premies volksverzekeringen", "kind": "tax", "effect": -990000, "note": "Het tarief van de belastingschijven over het extra inkomen, vóór heffingskortingen." }, { "key": "employment_credit", "label": "Arbeidskorting", "kind": "credit", "effect": -130200, "note": "Groeit eerst mee met het arbeidsinkomen en wordt boven een grens kleiner." }, { "key": "childcare_allowance", "label": "Kinderopvangtoeslag", "kind": "allowance", "effect": -303600, "note": "Het vergoede percentage van de opvangkosten daalt in treden met het inkomen." } ] }, "alternative": null, "steps": [ { "label": "€ 100 bruto per maand erbij", "from": 151000, "to": 152200, "grossDelta": 120000, "netDelta": -7212, "pressure": "106.0100", "monthly": true }, { "label": "€ 250 bruto per maand erbij", "from": 151000, "to": 154000, "grossDelta": 300000, "netDelta": 71970, "pressure": "76.0100", "monthly": true }, { "label": "€ 500 bruto per maand erbij", "from": 151000, "to": 157000, "grossDelta": 600000, "netDelta": 147540, "pressure": "75.4100", "monthly": true }, { "label": "€ 5.000 bruto per jaar erbij", "from": 151000, "to": 156000, "grossDelta": 500000, "netDelta": 103550, "pressure": "79.2900", "monthly": false }, { "label": "Het hele traject", "from": 151000, "to": 171000, "grossDelta": 2000000, "netDelta": 576200, "pressure": "71.1900", "monthly": false } ], 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