If you work as a salaried employee in several workplaces
The workplace that will be deemed primary employer is the one fulfilling all following conditions, in this order:
- The workplace is permanent.
- This workplace provides you a stable salary (without exceptional change in salary from month to month).
- This workplace provides you a higher salary than other workplaces.
Please note that after receiving a ruling regarding the primary and secondary employer, you have to indicate, under section 5 of the secondary employer's Form 101, that you earn other incomes. Form 101 is filled out at the start of employment and beginning of each year.
If you work as a salaried employee and also receive an early retirement pension
The workplace where you work as an employee is considered the primary employer, and the pension payer the secondary employer.
Please note that you have to indicate, under section 5 of the pension payer's Form 101, that you earn other incomes.
Form 101 is filled out at the start of employment and beginning of each year.
If you work both as employee and self-employed
The workplace where you work as an employee is considered the primary employer.