Assign a main employer
If you are employed by several employers side by side, you can decide for yourself which employer should retrieve the family-friendly electronic payroll tax deduction characteristics.
If you start another employment relationship in addition to an existing one, you must decide which of them should be your first employment relationship in the future.
The salary from the first employment relationship is taxed according to the family-friendly tax class (tax class I to V, possibly child allowances), all wages from other employment relationships according to tax class VI (here the income tax deduction is higher).
The income 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
no (only informal notification to employers)
Several employment relationships at the same time with several employers
§ 39e paragraph 3 sentence 2 and paragraph 4 sentence 1 number 2 Income Tax Act (EStG)
Responsible for the content
Lower Saxony Ministry of Finance/ Lower Saxony State Tax Office
Last update or date of publication