When a person is employed in more than one employment position then employment positions selected by an employee to be regarded as not the main source of income are called secondary employments.

All employers are supposed to withhold income tax but secondary employers are required to withhold in different manner from primary employer.

Responsibility of an employee with secondary employment:

  1. To select, among employment positions, which one will be a primary employment and the other ones are secondary employments.
  2. to timely notify a primary employer and other employers that are the employee’s secondary employers.

Responsibility of the employer:

  1. To withhold tax at the highest rate of the individual income tax rates applicable.
  2. Enquire all employees, at a minimum of six-month period intervals, whether the employment is a secondary employment or not.


If withholding at the highest personal income tax rate will cause hardship to the employee, he may apply to the Commissioner to allow a lower rate at which the secondary employer must withhold tax