A back payment, social security benefit or lump sum that does not count towards the rent benefit
You can request that we exclude a special back payment or benefit when calculating your rent benefit. This income will then be designated as ‘special income’.
What is special income?
Special income refers to income that you, your benefits partner or co-resident receive outside of your usual wages or benefits. It includes:
- a back payment of income (wages or social security benefits) from previous years
This includes the compensation scheme for pregnant self-employed persons (2005-2008), which was paid in 2019.
- an orphan's benefit, which neither the legal representative nor the child can access
- a lump sum payment under the 'Liquidatiewet ongevallenwetten'
- an increase in your Waz, Wajong or WAO benefit caused by the additional care costs that you have, due to needing assistance. A maximum applies, up to which we don’t include the amount in your means-tested income.
- a lump sum payment of a small old-age or surviving dependants' pension
If the gross pension you would receive annually is lower than the amount listed in the table below, it does not count as income. If you receive several commuted pensions, the lump sum payments will not count if the amount of each pension is lower than the amount in the table.
| Year | Pension per year (gross) |
|---|---|
| 2024 | Less than €592.51 per pension |
| 2023 | Less than €594.89 per pension |
| 2022 | Less than €520.35 per pension |
| 2021 | Less than €503.24 per pension |
| 2020 | Less than €497.27 per pension |
Examples
- In 2022, you had 2 pensions commuted: 1 of €300 and 1 of €450 per year. Both pensions (gross) are lower than the amount in the table, so the commutations do not count as income.
- In 2023, you had 2 pensions commuted: 1 of €300 and 1 of €600 per year. The pension of €300 is lower than the amount in the table, so the commutation of this pension does not count as income. The pension of €600 is higher than the amount in the table, so the full commutation of this pension counts as income. We assume the gross amount.
Please note!
The rent benefit is the only benefit for which you can ask us not to count a special supplementary payment or benefit. For other benefits, this income always counts.
How can I make a request not to include a special back payment or benefit?
You can report your special situation using the form 'Verzoek bijzonder situatie huurtoeslag' (Request special situation rent benefit, only available in Dutch). We will then assess whether the special income counts. You can submit a request up to 5 years after the relevant year.
If you do not yet receive rent benefit, first apply for it through Mijn toeslagen (only available in Dutch).
When will I be informed?
We will assess your request within 8 weeks using your estimated income. Once we have your final income, we will reassess your request. You will then receive the final calculation (only available in Dutch).
If you requested not to include your special income only after receiving the final calculation, we will immediately reassess your request with your final income. You will then receive a new final calculation.
Supporting documents
Please include copies of supporting documents with your form. These should specify the type of special income and the (gross) amount. If it concerns a back payment, it must be clear which years the payment relates to.
