Pay from another employment relationship taxed with tax class VI
If you have other employment relationships in addition to your main employment relationship, the wages from these employment relationships are taxed according to tax class VI.
Description
If you have other employment relationships in addition to your main employment relationship, you will need different tax classes. In the case of employment with the higher salary, your tax class depends on your marital status. All other employment is taxed in tax class VI.
You must inform your employer of your other employment relationships, in writing if necessary.
If you receive wages from a second or further employment relationship that is taxed according to tax class VI, you must submit an income tax return to your local tax office.
Contact person
Prerequisites
You are employed by more than one employer at the same time.
Basis for legal action
Further Information
Area of validity
Hesse
Official approval
Officially approved by Federal Ministry of Finance (BMF) on 04.02.2026
Keywords
marginal employment, Second job, Marginal employment, Payroll account, Permanent establishment tax office, Wage tax classification feature, Main employer, Secondary employer, Tax class VI, Multiple employment relationships, Main profession, Second employment relationship, Secondary employment, Multiple employers