Werkgevers houden belasting in op foundation van het bijzondere tarief, dat wordt berekend aan de hand van je jaarloon uit het voorgaande jaar. Als je in werkelijkheid minder verdient dan vorig jaar, kan het zijn dat je te veel belasting hebt betaald en bij je belastingaangifte geld terugkrijgt.
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Bijzondere beloningen worden belast achieved een ander tarief dan je reguliere loon. Dit komt doordat de Belastingdienst een inschatting maakt van de belasting die je around je totale jaarinkomen moet betalen.
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Dit gebeurt bijvoorbeeld als je dit jaar minder verdient dan vorig jaar, of als je in een lagere belastingschijf valt. In dat geval kun je bij de belastingaangifte mogelijk een deel terugkrijgen.
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