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Bentuk penghargaan ini umumnya dihitung dan diakumulasikan setiap bulan, seringkali bersamaan dengan waktu pencairan gaji.
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Dit gebeurt bijvoorbeeld als je dit jaar minder verdient dan vorig jaar, of als je in een lagere belastingschijf valt. In dat geval kun je bij de belastingaangifte mogelijk een deel terugkrijgen.
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Het bijzondere tarief is meestal hoger dan het standaard belastingtarief op je loonstrook, omdat het rekening houdt met de afbouw van heffingskortingen bij hogere inkomens. website Hoe hoger je jaarloon, hoe hoger het bijzondere belastingtarief dat op je beloning wordt toegepast.
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