The tax-free minimum belongs to the person, not the job: €700 a month in total, however many places you work. It is applied by whichever employer you filed the application with. Filing for the full amount with both means too little tax is withheld during the year and you pay the difference in spring. Filing with neither means you hand over too much all year.
| How the application was filed | Total take-home per month | What happens next |
|---|---|---|
| With neither employer | €1,151 | Nothing to pay back, but you are €154 a month short — the overpayment only comes back with the annual return. |
| For the full amount with both | €1,370 | Not allowed: about €779 of tax goes unwithheld over the year, and you will be asked for it in spring. |
| Split evenly | €1,293 | Everything adds up, but €12 a month is wasted: the smaller salary cannot absorb its half. |
| Optimally | €1,305 | Everything adds up and you keep the most. The calculator suggests €470 and €230. |
Calculated with 2026 rates, without a second pillar contribution. Use the calculator at the top of the page for your own figures.
The application goes to the employer — usually a signed form or an entry in the payroll system. It states the amount that employer may deduct each month: the whole minimum or part of it. You can change it at any time and the change takes effect from the next payroll. At the end of the year only the total used across all employers matters.
The one that pays more — that way the minimum is certain to be used in full. In the example of a €1,200 main job and a €300 side job the best split is €470 and €230: the smaller salary simply cannot absorb more.
Each employer deducts the full minimum — twice what you are entitled to. In this example roughly €779 goes unwithheld over a year. You will not notice at first, since more money arrives, but the annual return will ask for the difference.
You pay the full rate all year: €154 a month more than necessary in this example. The money is not lost — the overpaid income tax comes back with the annual return — but only the following spring.
Yes. The application can name part of the amount, for instance half with one employer and half with the other. What matters is that the total does not exceed the monthly limit.
In 2024 and 2025 it was: the minimum depended on annual income and tapered away, while each employer saw only its own part. That is exactly where the unexpected spring bills came from. From 2026 the minimum is the same for everyone and independent of income, leaving a single rule: no more than the limit in total.
No. The income tax rate is the same and social tax and insurance are calculated the same way. The only difference is the tax-free minimum: it can be used once.