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Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een aside percentage, het bijzondere belastingtarief.
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Memang mungkin sedikit mirip dengan bonus tahunan yang diberikan secara periodik setiap tahun jika perusahaan mencapai focus on yang ditentukan.
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Salah satu jenis bentuk penghargaan yang umumnya diberikan oleh perusahaan kepada karyawannya adalah bonus tahunan.
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Bijzondere beloningen worden belast met een ander tarief dan je reguliere loon. Dit komt doordat de Belastingdienst een inschatting maakt van de belasting die je more than je totale jaarinkomen moet betalen.
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