How Steuerklasse VI works in 2026
Steuerklasse VI applies to a second employment (and any further jobs) when you already have a main job in another class. Because your basic allowance, the Arbeitnehmer-Pauschbetrag and the Sonderausgaben-Pauschbetrag are all used up by your main job, Class VI grants none of them — every euro of the second job's wage is taxed.
No allowances, §39b procedure
Class VI uses the same special §39b comparison procedure as Class V but with no allowances at all, which is why the withholding is the highest of any class. This calculator implements that procedure exactly per the official 2026 Programmablaufplan, so the figure is precise.
Minijob vs Class VI second job
If your second job pays €603 or less per month it can usually be run as a tax-free Minijob instead of Class VI — see the Minijob / Midijob calculator. Above that, a second job is normally taxed in Class VI, though much of the wage tax is often refunded in your annual return.
Related Calculators
- German Salary Calculator (Brutto-Netto) — The full calculator with all six Steuerklassen.
- Steuerklassen-Kombination — Compare III/V vs IV/IV for married couples.
- Bonus / Sonderzahlung Net — Net of a one-off bonus or 13th-month salary.
- Minijob / Midijob — Net pay in the €603–€2,000 Übergangsbereich.