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Arbeitslohn aus einem weiteren Arbeitsverhältnis mit Steuerklasse VI besteuern

Niedersachsen 99102047012003, 99102047012003 Typ 2/3

Inhalt

Leistungsschlüssel

99102047012003, 99102047012003

Leistungsbezeichnung

Taxing wages from another employment relationship with tax class VI

Leistungsbezeichnung II

Taxing wages from another employment relationship with tax class VI

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung und Detail

Leistungsgruppierung

Steuern (102)

Verrichtungskennung

Ausstellung (012)

Verrichtungsdetail

as a second certificate with tax class VI

SDG Informationsbereiche

  • 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)

Lagen Portalverbund

  • Steuererklärung (1060100)
  • Steuern und Abgaben für Mitarbeiter (2040100)
  • Einkommensteuer und Kirchensteuer (1060200)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

20.04.2021

Fachlich freigegeben durch

Lower Saxony State Tax Office

Teaser

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

This does not apply to marginal employment.

This does not apply to marginal employment.

Volltext

If you have more than one employment relationship, 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.

In the case of any further employment relationship (part-time employment relationship), the wage tax deduction must be made according to tax class VI.

It is not necessary to apply to the tax office for the allocation of tax class VI.

If wages are taxed according to tax class VI, you are obliged to file an income tax return with your local tax office (see further information).

Erforderliche Unterlagen

None

Voraussetzungen

There are employment relationships with several companies.

Kosten

Gebühr: Es fallen keine Kosten an

None

Verfahrensablauf

You inform the company where you are employed whether it is a full-time or part-time employment relationship. The company with which the part-time employment relationship exists taxes the wages according to tax class VI.

Bearbeitungsdauer

nicht vorhanden

Frist

None

Weiterführende Informationen

nicht vorhanden

Rechtsbehelf

This administrative service does not constitute an administrative act. For this reason, there is no legal remedy.

Kurztext

  • Taxing wages from another employment relationship with tax class VI
  • The amount of the income tax deduction is determined by the tax class
  • Only the main employment relationship is subject to family-friendly tax classes I to V
  • For all other employment relationships (part-time employment relationships), tax class VI applies
  • In the case of marginal employment, there is usually no wage tax to be withheld
  • 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

Ansprechpunkt

nicht vorhanden

Zuständige Stelle

Taxation according to tax class VI is to be carried out by the company with which you have entered into your secondary employment relationship.

Formulare

If applicable, the company where you are employed will require written notification as to whether it is a primary or secondary occupation.