Offsetting professional expenses
You may be eligible for an allowance for your professional expenses. This allowance does not cover all your expenses, but the use of your gross income means you benefit from a tax advantage.
Under this regulation, Leiden University will offset your professional expenses against your gross income (salary, holiday allowance or end-of-year bonus). With the tax-free allowance, gross income is converted into a net allowance and you thus benefit from a tax advantage.
You only qualify for the allowance if you meet the rules and providing you submit expense statements. You should take into account that if you receive such a tax-free allowance, you may no longer deduct your expenses (insofar as this is possible) from your income tax return.
Only professional expenses from the current calendar year may be submitted.
- The use of gross income may have consequences for social security payments. Read more about this in the Terms of Employment Individual Choices Model under Consequences of and restrictions to participation in tax regulations.
The regulations of the Dutch Tax Administration are used as a guideline for the professional expenses allowance. The following definition is included in these regulations:
‘Professional expenses are expenses that an employee incurs in order to obtain his wage. The main principle that applies is that the allowance for professional expenses is not part of the employee’s wage if two conditions are met:
The allowance is for expenses that the employee incurs in order to obtain his wage.
The expenses can reasonably considered necessary for the employee to be able to do his or her job properly.
The main principle for allowances is that they do not form part of the wage insofar as they avoid professional expenses'.
Applications for an allowance for professional expenses must be submitted by 30 November at the latest.
You can apply for the allowance via Self Service.
Tip: ensure that your proof of payment is already available in digital format (for example, a scan of it) when you fill in the application form. This will make the procedure easier.