Hal ini tergantung dari kekuatan finansial dari perusahaan tersebut. Begitu juga dengan jumlah pemberiannya, ada perusahaan yang hanya mampu memberikan bonus sekali dalam setahun, namun ada juga yang bahkan hingga dua kali dalam setahun.
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Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een aside percentage, het bijzondere belastingtarief.
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Proses penandatanganan perjanjian retensi membantu menciptakan kesepakatan yang jelas antara perusahaan dan karyawan.
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Daarom is het verstandig om na ontvangst van een bijzondere beloning goed te kijken naar je inkomsten en te controleren of je recht hebt op een belastingteruggave. Dit kan eenvoudig by means of je voorlopige of definitieve belastingaangifte.
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