Elektronische Lohnsteuerabzugsmerkmale Sperrung
Hamburg
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99102036063000
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction features blocking</div>
<div lang="en-x-mtfrom-de">Lock or unlock wage tax deduction features for employees</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Partial closure</div> (Synonym), <div lang="en-x-mtfrom-de">Positive list for employers</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employees, block your own ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Employer call-off</div> (Synonym), <div lang="en-x-mtfrom-de">Retrieval of electronic wage tax deduction features</div> (Synonym), <div lang="en-x-mtfrom-de">Full lock</div> (Synonym), <div lang="en-x-mtfrom-de">Negative lock</div> (Synonym), <div lang="en-x-mtfrom-de">Unlock</div> (Synonym), <div lang="en-x-mtfrom-de">blocking</div> (Synonym)
Fachlich freigegeben am
26.11.2020
Fachlich freigegeben durch
nicht vorhanden
You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.
Only your current employer is entitled (and obliged) to call up the electronic wage tax deduction features. This entitlement ceases upon termination of employment.
If you block the retrieval, your employer is no longer authorized to retrieve your electronic wage tax deduction characteristics. This also applies if the employment relationship still exists.
You can contact your local tax office
The blocking takes effect at the earliest from the date of entry by the clerk in the tax office; a retrospective blocking is not possible.
The blocking applies until you apply to the local tax office for the blocking to be lifted.
If you block the retrieval, your employer is no longer authorized to retrieve your electronic wage tax deduction characteristics. This also applies if the employment relationship still exists.
You can contact your local tax office
- Name your employer who may call up your electronic income tax deduction details (positive list),
- name an employer who is not allowed to call up the electronic wage tax deduction features (negative list),
- have the provision of electronic wage tax deduction features generally blocked (full block).
The blocking takes effect at the earliest from the date of entry by the clerk in the tax office; a retrospective blocking is not possible.
The blocking applies until you apply to the local tax office for the blocking to be lifted.
"Applications for electronic wage tax deduction features" form with tax identification number and signature.
Note: If your spouse or partner also wants to block the characteristics, a separate application must be submitted.
You want to prevent the employer from finding out about the electronic wage tax deduction features.
If you would like to make use of your right to block the employer access, please inform your responsible tax office on the officially prescribed form.
If you want to activate the blocked employer access again, inform your responsible tax office on the officially prescribed form.
If you want to activate the blocked employer access again, inform your responsible tax office on the officially prescribed form.
No.
The block takes effect at the earliest from the day it is entered by the clerk at the tax office. Retroactive blocking is not possible.
The block takes effect at the earliest from the day it is entered by the clerk at the tax office. Retroactive blocking is not possible.
You can contact any regional tax office in Hamburg with regard to your income tax deduction characteristics.
- Electronic wage tax deduction features blocking
- Electronic wage tax deduction characteristics are, for example, the tax class, the number of child allowances or the amount of an allowance for income-related expenses
- Employers may (and must) call up the electronic wage tax deduction features
- The correct amount of wage tax is calculated based on the wage tax deduction characteristics
- Employees can have the employer call-off blocked
- The employer must then pay tax on the wages according to tax class VI
- Responsible: Responsible tax office
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg