ถ้านายจ้างมีหลายบริษัท เมื่อพนักงานเกษียณจากบริษัท A แล้ว นายจ้างประสงค์จะให้ทำงานต่อก็ต้องย้ายเขาไปเป็นพนักงานของบริษัท B และเมื่อเกษียณจากบริษัท B ก็จะได้รับสิทธิยกเว้นภาษีจากเงินที่ได้รับจากกองทุนสำรองเลี้ยงชีพของบริษัท B ถือเป็นครั้งที่สอง
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