Een bijzondere beloning is een excess bedrag dat je naast je reguliere salaris ontvangt. Dit kan bijvoorbeeld een bonus zijn als beloning voor goed werk, maar ook vakantiegeld, een dertiende maand of een winstuitkering vallen hieronder. Werkgevers keren deze beloningen vaak uit als stimulans of als blijk van waardering.
Setiap perusahaan memiliki sasaran yang ingin dicapai, dan bonus tahunan biasanya diberikan jika sasaran tersebut berhasil terlampaui.
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Bijzondere beloningen worden belast tegen het zogenaamde bijzonder tarief. Dit tarief is niet hetzelfde als het normale belastingtarief op je loon. Het percentage dat wordt ingehouden, is afhankelijk van je jaarloon bijzonder tarief.
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Bereken eenvoudig het verschil in netto inkomen tussen werken in loondienst en een eenmanszaak als ZZP'er of ondernemer. Bekijk