blog.cat.money5 min read9/6/2026

Two Jobs and Excess Tax: What You Can Reclaim in 2026 and the Filing Deadline

Two salaries do not automatically mean a refund: what matters is how much tax was withheld over the entire calendar year, taking into account all income and benefits. We explain why tax coordination helps now, while refunds are claimed for years that have already ended—and why a claim for 2020 cannot be postponed beyond December 31, 2026.

Numbers and facts

•6 years—the period for filing a refund claim
•2020–2025—the years available in 2026
•December 31, 2026—the last day to claim a refund for 2020
•Since 2019—fully electronic filing
•0 shekels—the cost of the government service

Coordination Prevents Overpayment; a Refund Corrects the Past

Tax coordination—“teum mas”—determines withholding when receiving a salary from more than one employer and applies only in the current tax year. It can be completed online free of charge by preparing the employers’ withholding file numbers; it is advisable to have payslips showing gross salary and one-time payments. If the year has already ended and the tax actually withheld was higher than necessary, coordination is not performed retroactively—a refund claim is filed instead. Therefore, a person who continues to work in two places may need two different procedures: coordination for 2026 and separate claims for previous years.

Which Years Are Still Open in 2026

Under Section 160 of the Income Tax Ordinance, an overpayment for a particular tax year may be refunded during the following six years. In 2026, claims are accepted for 2020–2025. The deadline for 2020 is December 31, 2026, and for 2021 it is December 31, 2027. Each year must be reviewed separately: the employers involved, periods of employment, National Insurance Institute payments, and eligibility for benefits may have changed.

Form 106: Required From Every Employer

Form 106 is an annual certificate from an individual employer that compiles information about salary, tax withheld, and social contributions for all months of the year. If there were two jobs, one certificate is insufficient: Forms 106 are required from both workplaces, including part-time employment; certificates of pension income are also taken into account. Forms for the past six years can be obtained through the Israel Tax Authority’s personal account, even if the employer has closed down or the document has been lost. A common mistake is to attach a certificate only from the primary job, thereby presenting an incomplete picture of income and withholding.

What to Add Besides Salary Certificates

The Israel Tax Authority reviews information from all sources relevant to the year, not an individual salary in isolation. The claim must include documentation of unemployment benefits, work-injury payments, reserve service payments, and other receipts from the National Insurance Institute. Certificates of contributions to pension funds and life insurance, Form 161 after leaving a job, and documentation of maternity allowance or pregnancy bed-rest benefits may be required. Specific documents are needed for claimed benefits: for example, a new immigrant certificate, a certificate of completion of service, a court ruling on alimony, or a municipal certificate together with Form 1312a. To receive the money, attach a copy of a check or bank confirmation of the account details.

How to File Without Losing Proof

Employees who are not required to file a regular annual return and are not owners of a business or company may use the abbreviated return—Form 135. For years beginning with 2019, fully electronic filing with document uploads is available; the service is free of charge. Alternatives are the public inquiries system or physical filing at an income tax office. When filing in person, it is advisable to bring an additional copy of the form, have it stamped, and keep it as proof. After receiving the complete set of documents, the Israel Tax Authority sends an assessment notice, and an approved refund is transferred to the specified bank account.

FAQ

Is everyone who worked two jobs entitled to a refund?

No. A refund arises only if, for a specific year, more tax was actually withheld than required after accounting for all income and documented benefits. The calculation can be checked in advance using the Israel Tax Authority’s simulator without identification.

Can tax coordination now be performed for a previous year?

No. Online coordination is performed only for the current year. For a year that has ended, an overpayment is claimed through a refund return, including Form 135 for employees who are not required to file a regular annual return.

Where can an old Form 106 be obtained if the employer is no longer operating?

Forms 106 for the past six years are available through the Israel Tax Authority’s personal account. This makes it unnecessary to contact a former employer, the local income tax office, or a representative solely to recover the certificate.

Is it necessary to file one claim for all six years at once?

Refund eligibility and the calculation are reviewed separately for each tax year. The form corresponding to the relevant year should be used, and documents relating specifically to that year should be attached; the income sources and supporting documentation may differ.

What should be done if spouses file the claim?

When filing jointly, the income of both spouses is stated on one form. Documentation of income from all relevant sources must be attached, including Forms 106 from workplaces and pension payments.

What to do next

First, prepare a list of employers and other payments for each year, then download Forms 106 and gather any missing documentation. Check the calculation using the government simulator and separately mark December 31, 2026, as the final deadline for a claim for 2020. If the two jobs are continuing now, a refund for previous years does not replace tax coordination for the current year.