In 2025, there will be changes to the tax system and tax credits. For part-timers, this likely means a decrease in net salary. Here, we explain exactly what is changing and what this could mean for you.
What is changing?
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Lower tax on your income
The tax rate for incomes up to €38,441 has been slightly reduced. Instead of 36.97%, you now pay 35.82% tax. -
Reduced general tax credit
The maximum general tax credit has significantly decreased. In 2024, it was €3,362, but in 2025, it is only €3,068. This means a reduction of €294 per year. People with a gross monthly salary between €1,000 and €2,000 will notice this directly in their wallet. -
Adjustment to employment tax credit
The build-up percentage of the employment tax credit (a tax benefit for workers) has also been reduced. As a result, you will have less net income, especially if you work part-time.
Who will be affected?
The changes are intended to make full-time work more attractive. Working more hours will be better rewarded. However, for many part-timers and people with lower incomes, this is less favourable. The reduction in tax credits is greater than the tax reduction, resulting in a lower net salary.
It is wise to thoroughly check your payslip and consider what the changes mean for you. You do this by looking at the section 'Tax deductions'. When you compare your December and January payslips, you will see that the tax deduction amount is higher in January. Can't figure it out? Please contact us! We are happy to help you.