Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Claiming tax back as a student with a part time job


As a master student, I had a job last year as a teacher assistant at the university. This job ended in July 2012. It was  a one day-per-week job for € 400 per month. Meanwhile, I did my master thesis at a company from May to October 2012 where my salary was also around € 400 per month.

I mentioned to this company that I already had another employer, hereby referring to the university. As a consequence the company could not apply the applicable tax credits. This lead to a withholding of wage tax from my salary. The company paid me just € 259 per month. When I asked them about it, they told me I should fill in a tax form about it.

My questions are as follows:

1. Should I pay tax for totally € 800 while I have heard that tax is not applied on salaries less than € 1,000?
2. In August, September and October I didn’t have any job, why should I pay tax?
3. Which tax form should I fill in to claim back the extra tax? 


If you have two jobs at the same time indeed only one employer should normally apply the applicable tax credits. The other employer must then calculate tax without these credits which leads to a monthly withholding. This can be different if you already know that one or both of the jobs will only last for a couple of months or the salary you receive is low. But your employer will want to stay on the safe side and not being held liable for not withholding wage tax when that should have been done.

If your annual salary roughly stays below € 10,000 you indeed may not have to pay tax due to the applicable total tax credits. This will only be clear at the end of the year though. Your employer doesn‘t have to know what your salary will be over the year, especially if you have different employers are may work more at the end of the year.

If too much wage tax was withheld you can claim the difference back by filing an income tax return once the year has ended.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Dutch taxation on uk properties
Viewed 3338 times since Fri, Aug 30, 2013
Transfer tax structurally reduced to 2%
Viewed 2515 times since Thu, Jun 14, 2012
Are certain assets exempted from taxation in Box 3?
Viewed 15250 times since Wed, Oct 24, 2012
Double tax agreement implications - working in the Netherlands and in the UK at the same time
Viewed 16412 times since Thu, Feb 16, 2012
Can I help my sister to buy a property in the Netherlands? What are the #tax consequences?
Viewed 3639 times since Tue, Jan 10, 2012
New mortgage rules in 2014 - tax and legal consequences
Viewed 9840 times since Thu, Jan 9, 2014
Tax for married people. Will tax on my income be higher if my partner finds a job?
Viewed 1437 times since Mon, Oct 20, 2014
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 4744 times since Thu, Mar 14, 2013
Tax on a second part time job in the Netherlands
Viewed 9075 times since Wed, Jun 13, 2012