Working for more than one employer

Working for more than one employer

You will need a separate tax card if you work for several employers or earn occasional secondary income. This card will have a ceiling value.

See guidance on how to request a tax card

Other employers in addition to your main job

When ordering a tax card for second jobs, you will also need information on your income from your main job (accumulated income, amounts withheld so far, and annual income estimate).

Order separate cards for a main and secondary job if you have one or more employers in addition to your main one. Both cards will have the same rate of withholding (basic rate) up to the income ceiling that you indicated, and a secondary rate for any amounts that go over the ceiling. You must make sure that the income ceiling is high enough for the entire year.

Several employers but no single main job, e.g. students and gig employment

If, for example, you are a student and work gigs for several employers, you only need one tax card for secondary income with an income ceiling for the year. You must make sure that the income ceiling is high enough for the entire year. You can print out copies of your tax card for all of your employers; save the original card for yourself.

Occasional secondary income, e.g. fees for attending a meeting

At the turn of the year, you received a basic tax card accompanied by a secondary income tax card. You can use that card for occasional secondary income such as meeting fees. The card for secondary income has a simple secondary-income percentage without an income ceiling. However, if you have secondary income of more substantial size and you need a proper tax card for this second job or other activity, you should ask for a secondary card that has a ceiling value for your annual income.

Tax cards for secondary income from November 2018 onwards
You can no longer receive a tax card for wage income, a card for secondary income, with no maximum income ceiling.
In 2019, cards for secondary income will no longer be available. There will be just one card, containing a ceiling for your annual income, and you will use it for all the wage income you have.

Freelancers

If you have several jobs simultaneously – at least 4–5 employers for most freelancers – you can get a freelancer tax card instead of a secondary-income tax card.

The freelancer card is similar to the card for secondary income. The biggest difference is that the freelancer card has only one withholding rate and no income ceiling. The withholding rate has been based on your estimated annual income.

Tax cards for freelancers from November 2018 onwards
From November on, you can no longer get a freelancer’s card with no maximum income ceiling. Instead, you must always inform the Tax Administration of your estimated annual income. In other words, if you need a tax card, ask for a secondary card that has a ceiling value for your annual income.
Freelancer’s cards will no longer be available in 2019. One tax card will cover all wage income and have an income ceiling for the entire year.