
Good to know
- When you work two or three jobs simultaneously, side jobs are taxed by Tax Class 6 (Steuerklasse 6)
- This is the only Tax Class in which the taxpayer’s marital status is unimportant
When do I Belong to Tax Class 6 (Steuerklasse 6)?
Tax class 6 is a tax class assigned only to employees with 2 or more jobs. Your primary job will be taxed according to one of the tax classes between 1 and 5, while the side job (Nebenjob) will automatically fall under tax class 6 (Steuerklasse 6).
Let’s try with an example: You are single, without children, and you already have a job where you work 30 hours a week. Then, according to the german tax system, you fall under tax class 1, and your gross salary is taxed according to the conditions that apply to tax class 1. However, you do not earn enough and have decided to find another job. You found a side job (Nebenjob) for €700 gross per month. This side job will be taxed to tax class 6 (Steuerklasse 6). The situation is the same if you have two side jobs. Both will fall into tax class 6.
If your side job is a mini-job (Minijob), it is not taxed. Since it is not taxed, it does not belong to any tax group. Mini-job (Minijob) is a job in Germany where employees may not earn more than 520 euros per month for their regular work.
Having wages taxable by tax group 6 means filing an annual tax return (Steuererklärung). Tax group 6 (Steuerklasse 6) is fully taxable.
By working two or more jobs, you can choose which one will be in which tax class. Since wages in tax class 6 are completely taxable, the entire amount of your wage is taxed, so the lower-paid job should be in tax class 6.
Tax Class 6 (Steuerklasse 6) and Mini-Job (Minijob)
Sometimes, you should sign a contract for a mini-job (Minijob) instead of a side job (Nebenjob). The reason is purely mathematical – a side job (Nebenjob) is always fully taxed, so your net salary at the end may be lower than the net salary of a mini-job (Minijob). Think twice before signing a contract.
Must-Read Info
You can read details about tax classes in Germany in the article What is Tax Class (Steuerklasse).
In the articles about Tax Class 1 and Tax Class 2, find details about these tax brackets.
Everything about the tax-free basis can be found in the article Basic Tax-Free Allowance (Grundfreibetrag) in Germany.