The rate at which you pay wage tax on these elements of special remuneration is based on the taxable income of the previous calendar year. This income can be found on your annual salary statement for the previous calendar year.
Has the correct wage tax rate been applied in your case?
If you expect your income for this calendar year to be significantly higher due to a substantial increase of your salary and/or working hours then it is possible that the rate of wage tax payable on your special remuneration is no longer correct. You can easily check this yourself by taking the amount appearing under “TAXABLE INCOME” (in the REGULAR PAY column) of your most recent payslip and multiplying it by 14. If the amount calculated in this manner is roughly the same as the amount for annual wage, special remuneration on your payslip – Jaarln bijz. In at the bottom left under General Information (Algemene gegevens) – then the special tax rate has been correctly calculated.
If the difference is too big (i.e. more than 10%), you are advised to send an email to email@example.com, stating your personnel number and ‘check basis special remuneration’ in the subject line. An employee of the HR Service Desk will then contact you to assess whether the basis has been correctly established. If this figure is not correct, it is advisable to increase the basis (and the special tariff percentage linked to it). The employer is only permitted to adjust this basis at the employee’s request, and cannot do so on its own initiative.