The amount of tax deductions is largely determined by the tax bracket. This overview briefly illustrates which tax class is suitable for whom.
- Tax Class 1:
For non-married individuals, it is typical to be registered in tax class 1 with your main employer and have a basic tax-free amount of €12,348 (as of 2026). This applies to single, separated, widowed persons and pensioners.
- Tax Class 2:
Only single parents or separated persons who receive child benefits are placed in this tax bracket.
- Tax Class 3:
The most favored tax class is number 3, because it grants the highest basic allowance. However, it is only available to married persons. For this however the other spouse must have tax class 5.
- Tax Class 4:
Married couples who earn roughly the same amount are in tax class 4. The tax class behaves the same way as tax class 1 for tax purposes.
- Tax Class 5:
- Along with 6, this is the tax bracket with the highest taxes and is only worthwhile for married couples who have different incomes. The partner who earns more, on the other hand, chooses tax class 3, in which the deductions are the lowest.
- Tax Class 6:
Employees who are already accounted for in tax class 1 with one employer must be compulsorily accounted for in this tax class in all further employment.
→ If you already have a side job where you are registered with SK 1 and additionally want to work at Zenjob (or the other way around), you have to consider which job you want to be set for which tax class.
- Other Scenarios:
In the case of a €603 mini-job, the employee can usually decide whether to have the job taxed at a flat rate or with a tax bracket (SK 1 - SK 6). In the case of flat-rate taxation, either the employer pays the 2% tax due or passes it on to the employee. In the second case, your salary is taxed at a flat rate of 2%. If your salary is taxed at a flat rate for your mini-job, another employment relationship can then be settled with tax class 1. A lump-sum taxation is marked with 0, P or G in the wage statement.
Please note that this article does not constitute or replace tax advice.