Verschil #1

2026-10-07 · zorgtoeslag / 2025 · status government

De tekst hieronder is in het Engels, zoals het logboek het bijhoudt.

Wet op de zorgtoeslag art. 1 lid 1 onder f (BWBR0018451, geldend van 01-01-2026); Wet minimumloon en minimumvakantiebijslag art. 8 lid 1 onder b. Dezelfde tekst in de versies van 01-01-2025 en 01-01-2024.

Date

2026-10-07

Case

zt-2025-pub-001..003, zt-2026-pub-007..009 (cents); zt-2026-pub-010 (outcome)

Toeslag / year

zorgtoeslag / 2025

Encoding outcome

Drempelinkomen € 28.405,728 (108% × 12 × € 2.191,80, Wzt art. 1 lid 1 onder f, no rounding in the text); normpremie € 538,57; aanspraak € 1.573,43

Government outcome

Dienst Toeslagen, Berekening zorgtoeslag 2025: drempelinkomen "vastgesteld op € 28.406"; Berekening zorgtoeslag 2026: "vastgesteld op € 29.736" (the text gives € 29.735,424; rounded up). Cents differ in every example. Outcome differs in one case: at toetsingsinkomen € 40.857 (2026, zonder partner) the Dienst's drempelinkomen gives € 23,54 → € 24 → granted (its published ceiling); the text's gives € 23,47 → € 23 → not granted (Awir art. 14 lid 4–5); the text's ceiling is € 40.856. In 2025 and with a partner the ceilings coincide

Rule(s)

zt-2026-art1-1f

Status

government — classified 2026-10-08 after a full-text search of the Wzt, the Awir and the Uitvoeringsregeling Awir found no rounding of the drempelinkomen; Ask 5(a) stays open for any text the project missed. 2026-10-09: the 2024 leaflet says "vastgesteld op € 26.819" where the text gives € 26.819,424 — rounded down that year, up in 2025 (€ 28.405,728 → € 28.406) and up in 2026 (€ 29.735,424 → € 29.736, where arithmetic rounding would give € 29.735). The Dienst's rounding is thus not one rule across years. New cases under this entry: zt-2024-pub-001..003 (cents: normpremie € 503,93 / € 2.013,70 / € 1.141,42 by the Dienst, € 503,94 / € 2.013,66 / € 1.141,43 by the text) and zt-2026-tab-mp-44500 (outcome: € 935,46 → € 935 → € 77 per month by the text; € 935,53 → € 936 → € 78 by the Dienst's drempelinkomen, as the table publishes). 2026-10-10: the owner's answer to Ask 5(a), from a decade of financial practice (evidence, not authority; BOARD.md), verbatim in CHANGELOG.md 2026-10-10: no written rule known to him; in practice an amount the citizen pays is rounded down and an amount the citizen receives is rounded up, while thresholds are kept at two decimals as published. Read against the record: the drempelinkomen is a threshold, and the Dienst rounds it to whole euros (not two decimals), down in 2024 and up in 2025 and 2026; the monthly amount is an amount received, and the Dienst rounds it down (#5); the year amount is rounded arithmetically by a written rule (Awir art. 14 lid 4). The practice rule as stated therefore explains none of the three observed roundings; the entry stays government. 2026-10-11: the 2023 leaflet (TG 082 - 1Z32FD, januari 2023) says "vastgesteld op € 25.070" where the text gives € 25.069,824 (108% × 12 × € 1.934,40, Stb. 2022, 381) — rounded up, as in 2025 and 2026; 2024 remains the only year rounded down. New case under this entry: zt-2023-pub-002 (cents: normpremie € 1.705,09 and aanspraak € 1.036,45 by the Dienst, € 1.705,12 and € 1.036,44 by the text). zt-2023-pub-001 and -003 have incomes at or below the drempelinkomen and show no difference from this cause (their cents are #7). The 2023 ceilings (€ 38.520 / € 48.224) coincide under both drempelinkomens (zt-2023-pub-004..007). 2026-10-12: in 2022 the drempelinkomen is a whole amount by the text itself (108% × 12 × € 1.725,00 = € 22.356,00; Stcrt. 2021, 44177) and the 2022 leaflet says "vastgesteld op € 22.356": no rounding occurred, so 2022 is evidence of nothing here; the 2022 ceilings (€ 31.998 / € 40.944) follow from the text (zt-2022-pub-004..007). 2026-10-23: for 2015 (drempelinkomen € 19.463,328 by the text; no Dienst figure, leaflet not found) the direction of the rounding would decide the ceiling zonder partner: rounded down to € 19.463 the text's ceilings (€ 26.316 / € 32.655) stand; rounded up to € 19.464 — as the Dienst did in 2023, 2025 and 2026 — the ceiling zonder partner moves to € 26.317 (€ 23,54 → € 24) while met partner it stays (zt-2015-syn-032..035, computed from the text and verified through the encoding). The one 2015 Dienst outcome with an income, € 663 at € 27.886 met partner (zt-2015-rul-001), is the same whole euro under all three. A published 2015 ceiling of the Dienst would settle this entry for 2015. 2026-10-24: for 2014 (drempelinkomen € 19.253,376 by the text; no Dienst figure, leaflet not found) the rounding decides nothing: the text's ceilings € 28.482 / € 37.145 stand under € 19.253 and under € 19.254 alike (€ 23,50 / € 23,57 at the ceiling, € 23,41 / € 23,48 the euro above, both sides), because the shift a rounded drempelinkomen causes — (afbouwpercentage − normpercentage) × the fraction rounded away, about 1,5 to 4 cents in 2014 with its afbouw of 9,118%, against about 3 to 7 cents in 2015 — is smaller than the distance of both boundary amounts from € 23,50 (zt-2014-syn-036..039, computed from the text and verified through the encoding). The four 2014 Dienst outcomes with an income (zt-2014-rul-001..004) are the same whole euro under all three drempelinkomens. 2014 is the first year in the series where this entry has no possible effect on an outcome. 2026-10-25: 2013 (drempelinkomen € 19.043,424 by the text; no Dienst figure, leaflet not found) is the second such year: the text's ceilings € 30.939 / € 42.438 stand under € 19.043 and under € 19.044 alike (at the ceiling € 23,51 / € 23,57 zonder and € 23,52 / € 23,56 met partner; the euro above € 23,42 / € 23,49 and € 23,44 / € 23,48; zt-2013-syn-040..043, computed from the text and verified through the encoding), the afbouw of 8,713% making the shift 1,7 to 2,8 cents. The four 2013 Dienst outcomes with an income (zt-2013-rul-001..004) are the same whole euro under all three drempelinkomens

Classification argued in

CHANGELOG.md 2026-10-07, 2026-10-08, 2026-10-10, 2026-10-12, 2026-10-23, 2026-10-24, 2026-10-25 2026-10-27: a Dienst figure for 2018 — Rechtbank Midden-Nederland 5 februari 2021, ECLI:NL:RBMNE:2021:668 quotes 'de maximale inkomensgrens van € 35.996' for a couple (zt-2018-rul-002). That is the text's ceiling met partner with the unrounded drempelinkomen (€ 20.450,88) or one rounded up (€ 20.451); rounded down (€ 20.450) it would be € 35.995 (zt-2018-syn-022/-023). So for 2018 the drempelinkomen was not rounded down — the first year before 2023 with a Dienst figure on the question; whether it was rounded up or not at all this figure cannot tell. Status unchanged. 2026-10-28: the Dienst's drempelinkomen figures in decisions, not only in leaflets — Rechtbank Midden-Nederland 26 september 2024, ECLI:NL:RBMNE:2024:5552 quotes the Dienst's computation with 'het drempelinkomen is in dat jaar vastgesteld op € 22.356' for 2022 (the text's exact figure; no rounding arises) and € 26.819 for 2024 (the text gives € 26.819,424; rounded down, as the 2024 leaflet does) — zt-2022-rul-003, zt-2024-rul-001. Status unchanged. 2026-10-30: two more years with a Dienst figure, from decisions quoted in rulings read today. 2016: Rechtbank Rotterdam 7 april 2022, ECLI:NL:RBROT:2022:2503 quotes the Dienst — 'Het maximale inkomen voor aanspraak op zorgtoeslag is voor een aanvrager met een toeslagpartner vastgesteld op € 33.764,-' — which is the ceiling with the drempelinkomen rounded down to € 19.758 (the text's unrounded € 19.758,816 gives € 33.765; zt-2016-syn-030/-031), so 2016 was rounded down, as 2024. The same ruling calls the 2017 'maximale inkomen' € 32.358, a figure the 2017 text gives for neither household; recorded as quoted. 2017: Rechtbank Midden-Nederland 22 februari 2022, ECLI:NL:RBMNE:2022:946 quotes the Dienst's computation with a drempelinkomen of '€ 20.109' (the text gives € 20.108,736: rounded up) and the Toeslagenkaart's inkomensgrens met partner € 35.116, the text's unrounded ceiling (rounded down it would be € 35.115) — zt-2017-rul-004. So the series now reads: 2016 down, 2017 up, 2018 not down, 2022 exact, 2023 up, 2024 down, 2025 up, 2026 up. Status unchanged. 2026-11-02: two more Dienst figures, both in the Dienst's own publications read today. 2020: the Toeslagenkaart 2020 (TG 710 - 1Z01PL) puts the grens zonder partner at € 30.481 — the euro where the text gives € 23,50 → € 23 → nothing, and a drempelinkomen rounded to € 21.431 (from € 21.430,656) gives € 23,54 → € 24 (zt-2020-pub-001, fails, explained by this entry; predicted by zt-2020-syn-009 on 10-14); the grens met partner € 38.945 is the text's either way (zt-2020-pub-003). 2021: the Handboek Toeslagen (hoofdstuk 21 §1.6.3) states the drempelinkomen 2021 as € 21.835 (text € 21.835,008) and the grenzen € 31.138 / € 39.979, which the rounding does not move (zt-2021-pub-001..004). 2017: the Dienst's normpremie met partner € 1.016,51 in ECLI:NL:RVS:2021:1071/1072 = 5,055% × € 20.109, the drempelinkomen rounded up (text € 20.108,736 → € 1.016,50; no euro moves). The series of the Dienst's drempelinkomen now reads: 2016 down (€ 19.758, text ,816), 2017 up, 2018 not down, 2020 up (€ 21.431, text ,656), 2021 € 21.835 (text ,008), 2022 exact, 2023 up (,824), 2024 down (,424), 2025 up (,728), 2026 up (€ 29.736, text ,424). Every year but 2016 and 2026 is what arithmetic rounding to the euro gives; 2016 is below it and 2026 above it. Stated as what the figures show, not as a rule the Dienst has written: no text names one