Elektronische Lohnsteuerabzugsmerkmale Steuerklasse VI bei einem zweiten oder weiteren Beschäftigungsverhältnis
Hamburg
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99102047012003
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Typ 4a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction features in tax class VI for a second or further employment relationship</div>
<div lang="en-x-mtfrom-de">Tax wages from another employment relationship with tax class VI</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Second job</div> (Synonym), <div lang="en-x-mtfrom-de">Part-time job</div> (Synonym), <div lang="en-x-mtfrom-de">Tax class 6</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employee, other employment relationship (tax class VI)</div> (Synonym), <div lang="en-x-mtfrom-de">Main occupation</div> (Synonym), <div lang="en-x-mtfrom-de">Sideline</div> (Synonym), <div lang="en-x-mtfrom-de">main employer</div> (Synonym), <div lang="en-x-mtfrom-de">Secondary employer</div> (Synonym), <div lang="en-x-mtfrom-de">Second employment relationship</div> (Synonym), <div lang="en-x-mtfrom-de">Second employment relationship</div> (Synonym), <div lang="en-x-mtfrom-de">Multiple employers</div> (Synonym), <div lang="en-x-mtfrom-de">Multiple employment relationships</div> (Synonym)
Fachlich freigegeben am
15.12.2020
Fachlich freigegeben durch
nicht vorhanden
If you have several employment relationships, the company with which you have entered into a main employment relationship will deduct income tax from your wages according to the tax bracket that corresponds to your tax family status. 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 wages.
For every further employment relationship (part-time employment), the wage 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 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.
As a rule, you enter into your first employment relationship or your main employment relationship with the company from which you receive the higher wages.
For every further employment relationship (part-time employment), the wage 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 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.
No.
The company you work for may require written notification of whether your job is full or part-time.
The company you work for may require written notification of whether your job is full or part-time.
You tell the company you work for whether it is a full-time or part-time job. The company with which the part-time employment relationship exists tax the wages according to tax class VI.
- Tax wages from another employment relationship with tax class VI
- The amount of the wage tax deduction 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, no wage tax is usually withheld
- Submission of an income tax return is required for income 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.
If you want to find out exactly who is responsible for your request, please follow the link to Hamburg Service