Guest Contributor: Shimon Galitzer, CPA 

A Tium Mas (coordination of income tax) is the authorization by Mas Hachnasa (the Income Tax Authority) to one or more employers as to how much income tax is to be withheld by each from the employee’s salaries. When an individual earns a salary from more than one source, it becomes necessary to obtain a Tium Mas in order to ensure that the proper tax will be withheld in total from all salaries.

In the absence of a Tium Mas, an employer who knows that an employee receives a salary from another employer is required to withhold income tax at the highest income tax rate. Alternatively, if too little tax is taken, penalties may accrue.

Individuals can now obtain a Tium Mas online (Hebrew) at: A preliminary registration is required.

The employee must include the employers’ names, addresses and Tik Nikuyim (employer file number for Mas Hachnasa and Bituach Leumi).

The following sources are counted as monthly income:

1. Wages
2. Certain types of pensions
3. Payments received for certain services such as lecturing.

When trying to obtain a Tium Mas online, the individual will need to provide information regarding all sources of such income including each employer’s payroll tax number (מספר תיק ניכויים) and the approximate amount of annual income expected to be earned from each employer.

After finishing the process successfully, it will be necessary to print a proforma Tium Mas showing how much tax (as a percentage or as an amount) is to be withheld by each employer. An official Tium Mas will then be received by mail within a week or two. The official Tium Mas should be given to each employer in order for the employer to properly withhold income tax from the salary being paid.

For a list of Mas Hachnasa (Income Tax Authority) branch offices, please see: Income Tax Offices.

Thank you to Shimon Galitzer and Associates for their assistance: 

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