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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.
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De Belastingdienst kijkt bij je aangifte naar je totale jaarinkomen en bepaalt op basis daarvan hoeveel belasting je daadwerkelijk moet betalen. Als blijkt dat je te veel hebt betaald, krijg je dit teruggestort.
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Het jaarloon bijzonder tarief is het totale bruto loon waarover vorig jaar belasting is betaald, zonder rekening te houden satisfied aftrekposten. Dit bedrag staat vaak vermeld op je loonstrook onder `Jaarloon BT` en wordt gebruikt om te bepalen hoeveel belasting je betaalt about bijzondere beloningen, zoals vakantiegeld, bonussen of een 13e maand. Bij bijzondere beloningen in 2025, wordt het jaarloon van 2024 gebruikt. ×
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