Offsetting study and training expenses
You may be eligible for an allowance for your study and training 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 study and training 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, including the rules relating to taxation, and provided 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 the expenses from the current calendar year qualify for the allowance.
- The use of your 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.
Only the expenses that you incur yourself for your study or training may be offset against tax.
The study or training programme must be aimed at helping you in your work now or in the future, supporting your career development or at allowing you to maintain your level of expertise.
Applications for a study and training expenses allowance (form and proof of purchase) must:
be submitted by 30 April at the latest if you wish to use your holiday pay;
be submitted by 30 November at the latest if you wish to use your gross salary or end-of-year bonus.
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.