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Normaal gesproken wordt de loonheffingskorting verdeeld over je reguliere salaris en maandelijks verrekend, waardoor je netto meer overhoudt.
Het is dus goed om te weten dat de belasting op bijzondere beloningen een voorlopige inhouding is. De definitieve belasting wordt pas berekend bij je aangifte inkomstenbelasting.
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Het bijzondere tarief is meestal hoger dan het standaard belastingtarief op je loonstrook, omdat het rekening houdt met de afbouw van heffingskortingen bij hogere inkomens. Hoe hoger je jaarloon, hoe hoger het bijzondere belastingtarief dat op je beloning wordt toegepast.
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