Tax bracket

Tax class overview

There are 6 different tax brackets in Germany. Your tax bracket affects how much tax you have to pay each month. The following is a list of the existing tax brackets in Germany: 

Tax class I: 

• Single persons
• Married persons whose partner does not live in Germany or has no income

Tax class II: 

• Single parents

Tax class III:

• Married couples
• Registered partners, if the other partner has tax class V (partners earn significantly different amounts!)

Tax class IV: 

• Married or registered partners (partners earn roughly the same amount)

Tax class V: 

• Married couples or registered partners who do not earn the same amount
• For the partner who is not the main earner (other partner has tax class III)

Tax class VI:

• People with several jobs. Select this tax class if you already have another full-time job, e.g. with employer X as your main job in tax class 1 and as a mini-job with employer Y in tax class 6.
• Persons drawing a pension

What do I need to bear in mind if I have several mini-jobs?

In Germany, certain regulations apply to the taxation of several mini-jobs. Here are some important points to note:

• Maximum limit for mini-jobs: A mini-jobber can have several mini-jobs as long as the total income from all mini-jobs does not exceed the monthly limit for marginally paid employment (currently 450 euros per month).
• Duties and taxes: Mini-jobs are generally exempt from social security contributions, unless there is a flat-rate option for pension insurance. Income tax is usually paid via the flat-rate tax.
  • If you have several mini-jobs, the flat-rate option can be limited to one job, while the regular pension insurance contribution is paid for the others. It should be noted that exceeding the mini-job limit can lead to regular social security contributions.
• Tax classes: For mini-jobbers, the tax classes in the traditional sense (I, II, III, IV, V, VI) are irrelevant, as income tax is paid at a flat rate. The tax class is more relevant for regular employees.
• Flat-rate pension insurance: Employers have the option of paying pension insurance contributions at a reduced rate of 15%. If this lump sum is used in one of the jobs, the income from this job is exempt from pension insurance.
• Accumulation of income: All income from mini-jobs is added up to ensure that the total income does not exceed the monthly limit. If the limit is exceeded, the regular social security contributions apply.
• Reporting obligations: Employees are obliged to report all mini-jobs to the employer to ensure that the tax regulations can be complied with.