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Six wage-tax classes, and how they reach the employer
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 201 words · 2 min
Practical case
Which class for whom?
Four people start a job on 1 March 2026. Anna is single and has no child. Ben is married, lives with his wife, both reside in Germany, and the couple has made no request. Carla already has a full-time job and takes an additional casual job. David has culpably failed to provide his identification number despite being asked. Which tax class does each new employer apply?
Hint: Go through § 38b(1) sentence 2 in order, and for David also check § 39c(1) sentence 1.
Show the solution
Anna is single with unlimited tax liability; without a child the single-parent relief does not apply, so class I under number 1. Ben is married, both spouses have unlimited liability and do not live apart; with no joint request for III and V he stays in class IV under number 4 and § 39e(3) sentence 3. Carla's casual job is her second employment, so class VI under number 6; her full-time job keeps the class matching her situation. David culpably failed to report, so the employer calculates under class VI in line with § 39c(1) sentence 1, without the three-month transitional rule.
Answer: Anna I, Ben IV, Carla VI in the casual job, David VI
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