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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 proportion, het bijzondere belastingtarief.
Dalam hal ini, bonus prestasi bertujuan untuk mengapresiasi karyawan yang telah menunjukkan dedikasi dan usaha ekstra dalam pekerjaannya.
Sesuai dengan prinsip sebelumnya, bonus kinerja tim diberikan kepada kelompok yang berhasil bekerjasama mencapai concentrate on sesuai rencana.
Dengan beragamnya jenis bonus yang dapat diberikan perusahaan ke karyawan, tentunya akan semakin banyak juga tugas bagian penggajian untuk melakukan penghitungan secara teliti.
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Bonuses are compensation paid out earlier mentioned and outside of one particular's base wage. They may be Consequently not thought of Component of an employee's income or wages, but are addressed as extra money. In the United States, bonuses are regarded as taxable income by the Internal Profits Provider.
Het doel van het bijzondere belastingtarief is om te voorkomen dat je bij je belastingaangifte een grote onverwachte bijbetaling hebt. Als er toch te veel belasting is ingehouden, krijg je dit later terug.
Untuk membuat pengerjaan ini menjadi lebih efisien, tentunya HRD memerlukan suatu sistem yang terintegrasi untuk membuat pembayaran berbagai jenis bonus karyawan tersebut menjadi lebih lancar dan akurat.
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