Arbeitslohn aus einem weiteren Arbeitsverhältnis mit Steuerklasse VI besteuern

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

If you have several employment relationships, the company with which you have your main employment relationship will deduct income tax from your wages according to the tax class that corresponds to your marital status for tax purposes. 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 salary. You are free to choose which employment relationship is to be your main employment relationship. To retrieve the correct wage tax deduction details, you must inform your employer whether it is your main employer or a secondary employment relationship.

For each additional employment relationship (secondary employment relationship), income tax is to be deducted according to tax class VI. It is not necessary to apply to the tax office for allocation to tax class VI.

If wages are taxed according to tax class VI, you are obliged to submit an income tax return to your local tax office.

There are employment relationships with several employers.

You inform the employer with whom you are employed whether it is a main or secondary employment relationship. The company with which the secondary employment relationship exists will tax the wages according to tax class VI.

• Taxing wages from another employment relationship with tax class VI
• The amount of income tax deducted is determined by the tax class
• The family-friendly tax class I to V only applies to the main employment relationship
• Tax class VI applies to all other employment relationships (secondary employment relationships)
• In the case of marginal employment relationships, taxation is generally carried out by the employer on a flat-rate basis
• Submission of an income tax return required for wage taxation with tax class VI
  
• Responsible: Taxation according to tax class VI is carried out by the company with which a second or further employment relationship exists

Your employer

The company that employs you may need written notification of whether this is your main or secondary employment.