Tax wages from another employment relationship with tax class VI

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

If you are in several employment relationships, the company with which you have entered into a main employment relationship will deduct income tax from your salary according to the tax bracket corresponding to your tax marital status. These are tax classes I to V.

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

For each further employment relationship (secondary employment relationship), the income 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 the 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 (see further information).

None

If necessary, the company where you are employed will need a written notification of whether it is a main or secondary occupation.

Preconditions

There are employment relationships with several companies.

  • Official guide, tax office search on the website of the Federal Central Tax Office

Section 38b of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__38b.html
Section 39e(4) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39e.html
Section 46(2) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__46.html




Related Links

  • ยง 40a Income Tax Act (EStG)

You inform the company where you are employed whether it is a main or secondary employment relationship. The company with which the secondary employment relationship exists taxes the salary according to tax class VI.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
20.04.2021