Branch office IAS Wandsbek of the tax office east

Tax wages from another employment relationship with tax class VI

Do you have multiple jobs? Find out here how your other wages are taxed.

Detailed description

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.

 

Information

Prerequisites

There are employment relationships with several companies.

Documents required

No.


The company you work for may require written notification of whether your job is full or part-time.

Please note

No.

Deadlines

No.

Procedure

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.

Processing time

No.

Fees

No.

Legal remedies

None.

Legal basis

Section 38b of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__38b.html


Section 39e paragraph 4 of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__39e.html


Section 46 paragraph 2 of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__46.html

Address and contact information

Branch office IAS Wandsbek of the tax office east

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

Das Finanzamt verfügt über einen jederzeit zugänglichen Hausbriefkasten (fristwahrend). Postsendungen sind ausschließlich an die Postanschrift (Nordkanalstraße 22, 20097 Hamburg) des Finanzamtes Hamburg-Ost zu richten. Der direkte Zugang erfolgt über den Eingang Hausnummer 34 (Nebeneingang). Auch über den Haupteingang (Nr. 32) ist ein Zutritt möglich.

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Keywords: Second job Part-time job Tax class 6 ELStAM, employee, other employment relationship (tax class VI) Main occupation Sideline main employer Secondary employer Second employment relationship Multiple employers Multiple employment relationships

Last updated: 07.05.2026