Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Nebenarbeitsverhältnis mitteilen (Steuerklasse VI)
Mecklenburg-Vorpommern
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99102047012003, 99102047012003
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Typ 2/3
Inhalt
Begriffe im Kontext
- Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)
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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.
For each additional employment relationship (secondary employment relationship), income tax is deducted according to tax class VI.
All other employment relationships must be reported to the main employer.
An application to the tax office for allocation to 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 local tax office (see further information).
You inform the company that employs you 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)
- As a rule, no income tax is withheld for marginal employment relationships
- 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 additional employment relationship exists
Taxation according to tax class VI is to be carried out by the company with which you have entered into your secondary employment relationship.
The company that employs you may need written notification of whether this is your main or secondary employment.