Als je werkgever een hoger belastingtarief inhoudt dan je uiteindelijk verschuldigd bent, dan kun je dit terugkrijgen by way of de belastingaangifte. Dit komt doordat het bijzondere tarief een voorlopige inhouding is en de definitieve belasting pas bij de aangifte wordt bepaald.
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Het jaarloon bijzonder tarief is het totale bruto loon waarover vorig jaar belasting is betaald, zonder rekening te houden met aftrekposten. Dit bedrag staat vaak vermeld op je loonstrook onder `Jaarloon BT` en wordt gebruikt om te bepalen hoeveel belasting je betaalt about bijzondere beloningen, zoals vakantiegeld, bonussen of een 13e maand. Bij bijzondere beloningen in 2025, wordt het jaarloon van 2024 gebruikt. ×
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