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De loonheffingskorting, die normaal gesproken about je maandelijkse salaris wordt verrekend, wordt niet opnieuw toegepast bij een eenmalige uitkering.
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Omdat de werkgever bij de uitbetaling van een bijzondere beloning direct belasting inhoudt op foundation van je vorige jaarloon, kan het zijn dat je uiteindelijk te veel of te weinig belasting betaalt.
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Het bijzondere tarief houdt rekening satisfied je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
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