De Belastingdienst kijkt bij je aangifte naar je totale jaarinkomen en bepaalt op foundation daarvan hoeveel belasting je daadwerkelijk moet betalen. Als blijkt dat je te veel hebt betaald, krijg je dit teruggestort.
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De hoogte van het belastingpercentage hangt af van je totale jaarinkomen. Hoe meer je verdient, hoe hoger het share dat wordt ingehouden. Dit voorkomt dat je bij je belastingaangifte een grote bijbetaling moet doen.
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Hierdoor lijkt het alsof je meer belasting betaalt above een bonus of vakantiegeld, maar uiteindelijk wordt dit rechtgetrokken bij de belastingaangifte.
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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.