Tax wages from another employment relationship with tax class VI
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Die Arbeitslöhne aus allen weiteren Beschäftigungsverhältnissen werden nach der Steuerklasse VI besteuert.
If you have several employment relationships, the company with which you have entered into a main employment relationship will deduct income tax from your wages according to the tax bracket that corresponds to your tax family status. These are tax classes I to V.

As a rule, you enter into your first employment relationship or your main employment relationship with the company from which you receive the higher wages.

For every further employment relationship (part-time employment), the wage tax deduction must be made in accordance with tax class VI.

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

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

If wages are taxed according to tax class VI, you are obliged to submit an income tax return to your responsible tax office.
The company you work for may require written notification of whether your job is full or part-time.


There are employment relationships with several companies.
Section 38b Income Tax Act (EStG)
Section 39e (4) of the Income Tax Act (EStG)
Section 46 (2) of the Income Tax Act (EStG)
You tell the company you work for whether it is a full-time or part-time job. The company with which the part-time employment relationship exists tax the wages according to tax class VI.

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