I have two jobs and have a 403B retirement plan at both the places with total deferral contribution $49000 ($24500 with each job). Is there a problem ?

[dmertz]

Yes, there is a problem.

Your maximum elective deferrals or Roth contributions to all 403(b) plans combined for 2018 is $24,500.  To avoid double taxation of the excess $24,500 contributed, you must obtain a corrective distribution from one plan, the other plan or both plans before April 15, 2019.  If the distribution is not received by the deadline, the excess will be taxed twice, once on your 2018 tax return and again when later distributed.  Given that April 15 is only two weeks away and many employers are unable to complete a corrective distribution within two weeks of notification, you might be out of luck with regard to obtaining the corrective distribution.

The only way that you would have been permitted to contribute a total of $49,000 is if $24,500 of this was contributed to a 457(b) plan instead of a 403(b) plan.  457(b) plans have a separate contribution limit.