Core rule: aggregate assessable employment income for the income year, apply allowable deductions once under their limits, and calculate annual tax. Employer withholding is reconciled against that liability; it does not split the person into separate taxpayers.
Example: an employee receives NPR 700,000 from Employer A and NPR 600,000 from Employer B. Starting remuneration is NPR 1,300,000, not two separate amounts each entitled to a fresh first band. Include relevant allowances, benefits and employer retirement contributions before deductions.
Obtain remuneration and withholding statements from both employers, including when changing jobs mid-year. Prevent duplicate insurance or retirement deductions.
Check return-filing obligations under the amended section 97. Finance Act 2083 removed the former standalone single-employer salary exemption; having payroll tax deducted does not automatically establish a filing exemption.