What Is Tax Class VI?
Tax class VI is the wage tax class automatically assigned to any second and subsequent employment alongside your main job. While tax classes I through V account for different personal circumstances (single, married, single parent), tax class VI is simply the 'second job class' with no allowances or deductions whatsoever.
Why Are Deductions So High?
Tax class VI lacks every tax benefit that reduces wage tax withholding in other classes. Specifically, it has no basic tax-free allowance (EUR 12,084 in 2026), no employee expense allowance (EUR 1,230), no special expenses allowance (EUR 36), and no social insurance deduction allowance. This means income tax is due from the very first euro at the full progressive rate.
Calculation Example
An employee earning EUR 3,500 gross in their main job (tax class I) takes a side job paying EUR 800 gross. Under tax class I, deductions total about EUR 1,200, leaving approximately EUR 2,300 net. Under tax class VI, the EUR 800 side job faces roughly EUR 250-300 in wage tax (plus solidarity surcharge and church tax) and EUR 160 in social contributions. Only about EUR 320-360 remains net -- less than half of gross.
The Tax Return as Equalizer
The high withholding in tax class VI is intentionally excessive. In the annual tax return, all income is combined and the actual tax liability determined. Since the basic allowance and standard deductions are already applied to the main job, the taxation of second income is fundamentally correct -- but monthly withholding is often too high. Employees with a second job in tax class VI typically receive EUR 500 to EUR 2,000 back.
Alternatives to Tax Class VI
Minijob
Earnings up to EUR 520 per month: completely free of taxes and social contributions. The best alternative for small side earnings.
Freelancing
Instead of a second employment, the same activity can be performed as a freelancer -- without social contributions and with the ability to deduct business expenses.
Midijob
In the transition zone (EUR 520.01 to EUR 2,000), employee social contributions are reduced. However, tax-wise, the Midijob also runs through tax class VI as a second employment.
When Is Tax Class VI Still Worth It?
Despite high monthly deductions, a second job in tax class VI is worthwhile in many cases. The net income after the tax return is often better than expected. Regular employment also offers advantages freelancers do not have: employee protection (dismissal protection, vacation, sick pay), employer-funded social insurance contributions, and potential additional benefits like company pension schemes.
Conclusion
Tax class VI appears daunting at first glance but is ultimately just an advance payment on your actual tax liability. Filing an annual tax return recovers the overpaid amount. For employees who value the security of employment and can plan on a monthly basis, a second job with tax class VI is a valid option. Compare with our calculator whether a different side income type would be more tax-efficient.