What is a single parent head for residents of Rijswijk?
As a resident of Rijswijk, a single parent head under benefits legislation refers to a parent raising children alone in a household. For benefits such as the child budget, you are treated fiscally as two parents, resulting in a higher benefit to cover the extra costs of single parenthood. Learn how this works in Rijswijk and what it means for your situation.
Definition and explanation of the single parent head in Rijswijk
The term 'parent head' (or 'parent couple') from the Allowances Act counts the number of adults in a household entitled to child benefits. A single parent head is an adult caring for children without a partner. The law treats this as two parent heads, leading to higher benefits for child budget (CB), childcare allowance, and sometimes child benefit. As a resident registered with the Municipality of Rijswijk, you benefit directly upon correct application.
Example: As a single parent with two children in Rijswijk, your benefit would be lower without this rule than for a dual-income family. The 'double parent head' compensates by providing a higher amount, adjusted to your income.
Legal basis
This provision is set out in the Childcare Act, Allowances Act, and Participation Act. Key rules:
- Allowances Act Article 1, paragraph 1: 'Parent head' as an adult with parental authority over children.
- Allowances Act Article 26: Benefit based on parent heads; a single parent head receives an increase.
- Childcare Allowance Regulation: Additional rules for single parents in the Netherlands, including Rijswijk.
The Tax Authorities Allowances department administers this. From 1 January 2024, amounts have been adjusted for indexation; check the current Tax Authorities website. For questions in Rijswijk: contact The Legal Aid Office Rijswijk for free advice.
When are you a single parent head in Rijswijk?
You qualify as a single parent head if:
- You are an adult with parental authority over a minor child.
- You live alone with child(ren) in your household, without a partner (no cohabiting or registered partner).
- The child is registered at your address with the Municipality of Rijswijk.
Exceptions: A new partner without financial contribution often does not count. However, shared income treats you as a couple with a lower benefit.
Comparison: Single parent head vs. parent couple
| Benefit type | Single parent head (counts as 2) | Parent couple (2 parent heads) |
|---|---|---|
| Child budget (max. income 2024) | €25,000 (increased) | €40,000 (standard) |
| Childcare allowance (hourly rate) | 96% reimbursed (if working) | 96% reimbursed jointly |
| Benefit amount (example 1 child) | €1,200 p.a. extra | Standard amount |
Source: Tax Authorities 2024. Use the calculator for your Rijswijk situation.
Practical examples for Rijswijk
Example 1: Marie from Rijswijk is a single mother with a 5-year-old child earning €20,000 gross. As a single parent head, she receives around €1,400 child budget net per year plus childcare allowance – €700 more than without.
Example 2: Ahmed in Rijswijk lives with a new girlfriend who does not contribute. He remains a single parent head until a joint application. After partnership, the benefit decreases.
Example 3: In shared custody (alternating residence), the parent with the main address at the Municipality of Rijswijk qualifies as a single parent head.
Rights and obligations as a single parent head in Rijswijk
Rights:
- Up to 100% higher benefit calculation.
- Automatic application upon correct claim.
- Objection to Tax Authorities; possible escalation to District Court Rijswijk.
Obligations:
- Report changes (relocation via Municipality of Rijswijk, partner, income) annually.
- Provide accurate information; fine up to €5,250 for fraud.
- Income within limits; otherwise recovery.
Frequently asked questions for Rijswijk residents
Am I a single parent head with a partner living elsewhere?
Yes, provided not fiscal partners and separately registered with the Municipality of Rijswijk. Apply separately for maximum benefit.
How do I apply as a single parent head in Rijswijk?
Via My Allowances on belastingdienst.nl. Indicate single status; the system applies the parent head rule. Need help? Visit The Legal Aid Office Rijswijk.
What if my ex-partner claims it?
The primary residence parent (most nights, via Municipality of Rijswijk) gets the benefit. Discuss or object.
Does the benefit end with a new relationship?
No, until fiscal partnership (cohabiting >3 months). Report within 8 weeks.
Tips for single parents in Rijswijk
Maximize your benefit as a single parent head:
- Check status: Trial calculation on My Allowances.
- Report locally: Notify changes immediately to Tax Authorities and Municipality of Rijswijk.
- Seek help: Free advice at The Legal Aid Office Rijswijk or Tax Authorities office hours.
- Stay up-to-date: Follow indexations and use calculators.