The Taxation processing of the Employers

The employer pays social security contributions in the case of marginal employment. This looks different with a mid-job and a part-time job. Therefore, the question arises as to whether a secondary job or a mid-job should be indicated on a tax return.

For the Essential solutions

Anyone who has a part-time job and earns over 450 euros will find themselves in tax class VI with their income. In this, hardly any tax allowances can be claimed, which is why very high taxes are incurred. For this reason, it is essential to calculate in advance whether a part-time job is mathematically worthwhile. Under certain circumstances, such a high tax is due that a mini-job makes more sense and the income is ultimately comparable. For affordable tax service  this is important.

If employees have a mid- job full-time, this is grouped in tax class I to V

Then you only have to pay income tax if you find yourself in tax class V. However, this is only the case if your spouse is in tax class III. In wage tax classes I to IV, however, there is no wage tax.

In general, it can be said first of all: It may be worthwhile to state a midi or part-time job in the tax return. This is especially the case if you paid too much tax during the year.

How must secondary employment be indicated on the tax return?

  • A tax return for secondary employment is a must in tax class VI.
  • The additional income must always be entered on the tax return if you earn more than 1,300 euros. Because then a tax has to be paid on the income.
  • There is even an obligation to submit an income tax return if the activity is carried out in tax class VI.
  • In practice, the two earnings are then added up at the end of the year and the tax percentage is determined from this, which is then applied to both jobs.

Is a tax return a must for a part-time job?

If the part-time job is in tax class VI, the second job must be specified in the tax return and submitted to the tax office.

Which attachment has to be filled in with a tax return for a part-time job?

  • Catching give the part-time job on the tax return in Annex N to. In addition, the wages for the main job must be entered here.
  • If you want to reduce the taxes to be paid and thus possibly receive a refund, you should also claim the advertising costs. In addition to training costs, this also includes professional travel costs, expenses for work equipment, the home office, travel expenses to work and membership fees for professional associations or unions.


In addition to the coversheet, Appendix N must also be completed for additional income for the tax return. The wages of the two jobs and any advertising expenses must be entered here. If the tax office assesses a married couple together, annex N must be completed for each individual.