In this article, you’ll learn how to keep your income tax (Lohnsteuer) as low as possible.
The registration period (Anmeldezeitraum) for the respective calendar month is key to calculating the income tax (Lohnsteuer) withheld. The registration period refers to the time span between your first and last shift in a calendar month. So make sure this time span is as long as possible within a calendar month.
The tax office (Finanzamt) determines the amount of income tax (Lohnsteuer) paid on the annual horizon, which means that in the case of short-term employment at Zenjob, the tax office (Finanzamt) must determine each month how much you would have earned over the year.
In short-term employment, the so-called registration period (Anmeldezeitraum) is particularly relevant for this calculation, in addition to the tax class and any tax-free child allowance (Kinderfreibetrag).
The registration period in short-term employment always refers to the number of days within a month from your first shift to your last shift.
When determining the amount of income tax to be paid, the registration period acts similar to a denominator or divisor and helps to determine an average wage which is then used to calculate a theoretical annual wage.
To illustrate how the filing period affects the average wage and the calculated annual wage, below are two simplified examples:
Example 1: Two shifts worked in the month:
1st shift on 05.07. - wage 100 EUR
2nd shift on 25.07. - wage 100 EUR
Monthly wage = 200 EUR; registration period = 20 days (from 05.07. to 25.07.)
Calculation: 200 EUR divided by 20 days = 10 EUR per day
10 EUR per day times 360 days = 3600 EUR calculated on the year - tax allowance (Steuerfreibetrag) is not exceeded.
Example 2: One worked shift per month:
1st shift on 05.07. - Wage 100 EUR
Monthly wage = 100 EUR; registration period = 1 day (05.07.)
Calculation: 100 EUR divided by 1 day = 100 EUR per day
100 EUR per day times 360 days = 36.000 EUR calculated on the year - tax allowance is exceeded.
Please note the following if you are taxed under tax class 6:
In tax class 6, the tax deductions are the highest, so you will have to pay taxes even if you stay below the income tax allowance. However, the tax deduction may be lower.
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