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Lock or unlock wage tax deduction features for employees

You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.
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Detailed description

Only your current employer is entitled (and obliged) to call up the electronic wage tax deduction features. This entitlement ceases upon termination of employment.

If you block the retrieval, your employer is no longer authorized to retrieve your electronic wage tax deduction characteristics. This also applies if the employment relationship still exists.

You can contact your local tax office

  • Name your employer who may call up your electronic income tax deduction details (positive list),
  • name an employer who is not allowed to call up the electronic wage tax deduction features (negative list),
  • have the provision of electronic wage tax deduction features generally blocked (full block).
If your company or operation is not authorized to call up your electronic wage tax deduction characteristics due to the blocking, it is obliged to tax your wages according to tax class VI.

The blocking takes effect at the earliest from the date of entry by the clerk in the tax office; a retrospective blocking is not possible.

The blocking applies until you apply to the local tax office for the blocking to be lifted.

 

Information

Prerequisites

You want to prevent the employer from finding out about the electronic wage tax deduction features.

Documents required

"Applications for electronic wage tax deduction features" form with tax identification number and signature.


Note: If your spouse or partner also wants to block the characteristics, a separate application must be submitted.

Please note

You can contact any regional tax office in Hamburg with regard to your income tax deduction characteristics.

Deadlines

No.


The block takes effect at the earliest from the day it is entered by the clerk at the tax office. Retroactive blocking is not possible.

Procedure

If you would like to make use of your right to block the employer access, please inform your responsible tax office on the officially prescribed form.

If you want to activate the blocked employer access again, inform your responsible tax office on the officially prescribed form.

Processing time

KA

Fees

No

Legal remedies

KA

Legal basis

Section 39e (6) of the Income Tax Act (EStG)

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Keywords: Partial closure Positive list for employers ELStAM ELStAM, employees, block your own ELStAM Employer call-off Retrieval of electronic wage tax deduction features Full lock Negative lock Unlock blocking

Last updated: 21.01.2025