Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Nebenarbeitsverhältnis mitteilen (Steuerklasse VI)

Wages from all other employment are taxed according to tax class VI.

If you have more than one employment relationship, the company with which you have entered into a main employment relationship will deduct income tax from your wages according to the tax class that corresponds to your marital status for tax purposes. These are the tax classes I to V.

Your first employment relationship or your main employment relationship is usually with the company from which you receive the higher salary.

For each additional employment relationship (secondary employment relationship), the wage tax deduction is to be made according to tax class VI.

All additional employment relationships must be reported to the main employer.

An application to the tax office for the assignment of tax class VI is not required.

If wages are taxed according to tax class VI, you are obliged to file an income tax return with your responsible tax office (see further information).

None

There are employment relationships with several companies.

None

You inform the company that employs you whether it is your main or secondary employment relationship. The company with which the secondary employment relationship exists will tax the wages according to tax class VI.

None

• Taxing wages from another employment relationship with tax class VI.
• The amount of income tax deduction is determined by the tax class
• Only for the main employment relationship the family tax class I to V applies
• For all other employment relationships (secondary employment relationships) tax class VI applies
• In the case of marginal employment relationships, no wage tax is usually withheld
• Submission of an income tax return required for wage taxation with tax class VI
• Responsible: Taxation according to tax class VI is carried out by the company with which a second or further employment relationship exists

If applicable, the company that employs you will need written notification as to whether this is a primary or secondary job.