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Taxing wages from another employment relationship with tax class VI

If you have more than one employment relationship, 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.

In the case of any further employment relationship (part-time employment relationship), the wage tax deduction must be made according to tax class VI.

It is not necessary to apply to the tax office for the allocation of tax class VI.

If wages are taxed according to tax class VI, you are obliged to file an income tax return with your local tax office (see further information).

Process flow

You inform the company where you are employed whether it is a full-time or part-time employment relationship. The company with which the part-time employment relationship exists taxes the wages according to tax class VI.

Competent authority

Taxation according to tax class VI is to be carried out by the company with which you have entered into your secondary employment relationship.


There are employment relationships with several companies.

Which documents are required?


What are the fees?


What deadlines do I have to pay attention to?


Applications / forms

If applicable, the company where you are employed will require written notification as to whether it is a primary or secondary occupation.


This administrative service does not constitute an administrative act. For this reason, there is no legal remedy.

Technically approved by

Lower Saxony State Tax Office


The text was automatically translated based on the German content.

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)