Tax ingesstep from another employment relationship with tax class VI
If you are in multiple employment relationships, the company with which you entered into a main employment relationship will deduct payroll tax from your wage according to the tax class that corresponds to your tax marital status. These are tax classes I to V. Your first employment relationship or You usually enter into your main employment relationship with the company from which you receive the higher wage. In the case of each additional employment relationship (ancillary employment relationship), the payroll tax deduction must be made in accordance with tax class VI. All other employment relationships must be notified 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 file an income tax return with your competent tax office (see further information).
If necessary, the company you are employed may need a written notification as to whether the company is employed or whether it is a secondary occupation.
There are employment relationships with several companies.
Section 38b Income Tax Act (EStG); https://www.gesetze-im-internet.de/estg/__38b.html Section 39e paragraph 4 Income Tax Act (EStG); https://www.gesetze-im-internet.de/estg/__39e.html Section 46 paragraph 2 income tax act (EStG); https://www.gesetze-im-internet.de/estg/__46.html
You tell the company you are employed about whether it is a main or ancillary employment relationship. The company with which the ancillary employment relationship exists taxes the wage according to tax class VI.
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Lower Saxony State Tax Office
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