What is a Teum Mas?
A Teum Mas is a coordination of income tax. The income tax authority lets your place of employment know how much tax to withhold from your salary. If you work at more than one job but haven’t done a Teum Mas, the tax authority requires your secondary employer to withhold the maximum income tax rate (47%).
When is a Teum Mas required?
If you have income from more than one job, you need to fill out a Teum Mas. In addition to wages, you are required to do a Teum Mas for certain types of pensions and payments received for certain services such as lecturing. If you received unemployment and started working during the same calendar year, you also need a Teum Mas. You don’t need one if you have a business (Osek Patur or Murshe) and one salaried job.
When should the Teum Mas be done?
A Teum Mas is best done at the beginning of the calendar year, since that’s a new tax year. If you didn’t do it right away, you have until the end of the year to fill it out and receive a tax refund. However, after the end of the calendar year, you can no longer do a Teum Mas for the previous year.
If you are still working for the same employers as the previous year, your Teum Mas will be kept temporarily for January and February, but if you haven’t filled out a new one by then, you will be taxed the highest rate starting in March.
How do you do a Teum Mas?
- Ask your employers for their Tik Nikuyim (employee file) number. You won’t be able to fill out the form without this information. (If your other income was unemployment, you will need proof of payment from Bituach Leumi instead of a Tik Nikuyim.)
- Sign up for the income tax website and receive an identification code.
- Sign in to the website and fill out the form. Some of the information (such as the number of children you have) will already be in the system. Check that everything is accurate and enter the information about your employers, including estimated annual salary.
- You will either receive the Teum Mas immediately or within 5 days. Download the documents and send each employer their instructions.