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Bijzondere beloningen worden belast achieved een ander tarief dan je reguliere loon. Dit komt doordat de Belastingdienst een inschatting maakt van de belasting die je in excess of je totale jaarinkomen moet betalen.
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Het brutosalaris is het bedrag dat je verdient voordat er belastingen en andere inhoudingen van worden afgetrokken. Het bruto salaris staat vaak vermeld op je loonstrookje, jaaropgave of arbeidsovereenkomst.