Electronic wage tax deduction characteristics Change for further employment relationships at the same time with several employers
If you are employed by several employers at the same time, you can determine yourself which employer is to retrieve the family-friendly electronic wage tax deduction features.
Description
If you start another employment relationship in addition to an existing one, you must decide which of these will be your first employment relationship in future.
The wages from the first employment relationship are taxed according to the family tax class (tax class I to V, if applicable child allowances), all wages from further employment relationships according to tax class VI (here the wage tax deduction is higher).
The wage tax deduction according to tax class VI is usually assigned to the employment relationship from which you receive the lower wage.
Contact person
Required documents
- Identification number
- Date of birth
Forms
none (only informal communication to employers)
Prerequisites
Several employment relationships with several employers at the same time
Basis for legal action
Deadlines
none
Costs
none
Notes (specifics)
none
Area of validity
Hesse
Official approval
Officially approved by Hessian Ministry of Finance
Keywords
ELStAM, Lohnsteuerabzug, ELSTER, Elektronische Lohnsteuerabzugsmerkmale, Nebenarbeitgeber, Elektronische Lohnsteuerkarte, Hauptarbeitgeber