Werkgevers houden belasting in op foundation van het bijzondere tarief, dat wordt berekend aan de hand van je jaarloon uit het voorgaande jaar. Als je in werkelijkheid minder verdient dan vorig jaar, kan het zijn dat je te veel belasting hebt betaald en bij je belastingaangifte geld terugkrijgt.
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De hoogte van het belastingpercentage hangt af van je totale jaarinkomen. Hoe meer je verdient, hoe hoger het proportion dat wordt ingehouden. Dit voorkomt dat je bij je belastingaangifte een grote bijbetaling moet doen.
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