Als je werkgever een hoger belastingtarief inhoudt dan je uiteindelijk verschuldigd bent, dan kun je dit terugkrijgen by using 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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Hierdoor lijkt het alsof je meer belasting betaalt more than een bonus of vakantiegeld, maar uiteindelijk wordt dit rechtgetrokken bij de belastingaangifte.
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Dit is het totale loon dat je in het voorgaande jaar hebt verdiend, inclusief eventuele bijzondere beloningen. Hoe hoger dit bedrag, hoe hoger het belastingpercentage.