Taxes on a second salary (Zweitjob) in Germany
(Besteuerung eines zweiten Arbeitsverhältnisses)
1. What is meant by a “second salary”?
A second salary / second job (Zweitjob) is any additional employment you take on besides your main job, for example:
a Minijob (small job up to 520 € per month),
a part-time job (Teilzeit),
a job as a working student (Werkstudent),
or any other regular employment in addition to your primary job.
2. How is the second job taxed?
| Point | Details |
|---|---|
| Are taxes deducted from you? | Generally no – the Minijob is usually tax-free for you as an employee. |
| How does it work? | The employer pays a flat-rate tax (Pauschsteuer) and social contributions for you. |
| Condition | The Minijob must be a side job only, not your main employment. |
| Do you have to report it? | You should inform your main employer about the additional Minijob. |
Note:
As a rule, you can only have one Minijob that is treated as tax-free for you via flat-rate taxation. Additional Minijobs may then be taxed normally.
| Point | Details |
|---|---|
| Are taxes due? | Yes – it is treated as any other taxable income. |
| Which tax class applies? | In practice, the second job is usually assigned to tax class VI (Steuerklasse 6). |
| What does tax class 6 mean? | Very high wage tax deductions, with virtually no allowances. |
| Why? | Because the basic tax-free allowance and lump-sum deductions are already used in your first job. |
Example:
Main job: 2,500 € gross per month → tax class 1
Second job: additional 800 € gross → tax class 6
On the 800 €, total deductions (tax + social security) can easily exceed 40 %.
→ You might end up with only about 480 € net (rough approximation).
3. Can you get some of the tax back?
Yes, you can – if:
you file an annual tax return (Steuererklärung), and
your total annual income does not actually justify the high deductions applied under tax class 6.
In that case, the tax office (Finanzamt) will recalculate your overall tax for the year, and you may receive a partial refund of the wage tax deducted from your second job.
4. Important terms
| German term | Meaning |
|---|---|
| Zweitjob | Second job / second salary |
| Steuerklasse 6 | Tax class 6 (highest wage tax deductions) |
| Minijob | Small job with income up to 520 € per month |
| Steuererklärung | Annual tax return |
| Lohnsteuerbescheinigung | Wage tax certificate for each employment |
5. Summary
| Type of second income | Tax consequences |
|---|---|
| Minijob (≤ 520 €/month) | Generally no income tax for you if it is your only Minijob and taxed at a flat rate by the employer. |
| Regular second job (part-time / additional job) | Fully taxable, usually under tax class 6 with high deductions. |
| Reducing your tax burden | Possible by filing an annual tax return and potentially receiving a partial refund. |
The editorial team has carefully researched this article using multiple sources. Nevertheless, errors or incomplete information cannot be ruled out. Please treat this text as a first general orientation only and consult a tax adviser or the relevant authorities in Germany for binding and personalised advice.
