Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Hauptarbeitsverhältnis mitteilen

If you are employed by several employers next to each other, you can determine yourself which employer should retrieve the family-friendly electronic wage tax deduction features.

If you start another employment relationship in addition to an existing one, you must decide which of these will be your first employment relationship in the future.

The wages from the first employment relationship are taxed according to the family tax class (tax class I to V, if applicable child allowances), all wages from further employment relationships according to tax class VI (here the wage tax deduction is higher).

The wage tax deduction according to tax class VI is usually assigned to the employment relationship from which you receive the lower wage.

• Identification number
• Date of birth

Several employment relationships simultaneously with several employers

none

none

none

• Assignment of main employer
• Multiple employment relationships
• Family tax class
• Tax class VI
• Notification to the employer

Employer

Employer

none (only informal communication to employers)