Electronic income tax deduction characteristics change tax class VI for further employment
Source: BUS Rheinland-PfalzIf you are in several employment relationships, 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.
For each further employment relationship (secondary employment relationship), the income tax deduction must be made in according tax class VI.
All other employment relationships must be reported to the main employer.
An application to the tax office for the 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 (see further information).