Enter income tax deduction details (ELStAM) for additional income
If you start a second employment relationship, you must decide which one you wish to designate as your first employment relationship. The same applies if you already have two or more employment relationships and another one is added.
The salary from the employment relationship that you designate as your first employment relationship will be taxed according to the family tax class. All further wages are taxed according to tax class VI. These are also referred to as further employment relationships.
The wage tax deduction according to tax class VI should be made on the lower wage or wages.
Responsible department
Your new employer
Details
Prerequisite
You have several employment relationships at the same time.
Procedure
The new employer will ask you for the following information for the payroll tax deduction at the start of your employment:
- Your date of birth,
- Your identification number,
- whether this is your first or another employment relationship and
- whether and to what extent a tax-free allowance is to be retrieved from the ELStAM.
If you inform your new employer that this is not your first employment relationship but a further one, you will automatically be assigned tax class VI for this employment relationship.
If, on the other hand, you inform your new employer that this is your first employment relationship and not a further one, you will be assigned the family tax class for this employment relationship (tax classes I to V, child allowances if applicable). The wages from all other previous employment relationships are then automatically taxed according to tax class VI.
Deadlines
none
Required documents
none
Costs
none
Miscellaneous
As an employed person who receives wages from several employment relationships at the same time, you can determine an allowance for the employment relationship with tax class VI and have it created as ELStAM if no wage tax is yet due for the expected annual wage from the first employment relationship after extrapolation.
For the first employment relationship (tax classes I to V), an additional amount is determined in the same amount and formed as ELStAM, which may be offset against an allowance already determined or yet to be determined and formed as ELStAM.
If you want to avoid having to pay income tax on the wages from the first employment relationship as a result of the corresponding additional amount, you should limit the tax-free amount to the difference between the wages from the first employment relationship and the amount for which income tax would be due for the first time taking into account the relevant tax class for this employment relationship.
Use the form "Application for wage tax reduction and for wage tax deduction characteristics". You will need the main form attachment and the simplified application / other attachment. You can submit the application to the tax office via the online portal "My Elster". Registration is required for electronic transmission. To do this, you must register once with Elster. The registration process can take up to two weeks.
Legal basis
- § 39 Lohnsteuerabzugsmerkmal
- § 39e Verfahren zur Bildung und Anwendung der elektronischen Lohnsteuerabzugsmerkmale
Release note
machine generated, based on the German release by: Oberfinanzdirektion Karlsruhe als Vertreterin des Finanzministeriums Baden-Württemberg, 02.12.2024