(2025) Who receives wages without tax deduction?

In the tax return, you must also enter wages in "Anlage N" from which no income tax was deducted. This may apply to wages from a foreign employer that are taxable in Germany, as well as wages paid by third parties where the employer was not obliged to deduct income tax.

Such income without tax deduction may be eligible for hardship relief if it does not exceed 820 Euro.

Important: You do not need to enter a part-time job here. For this employment, the employer pays flat-rate taxes and social security contributions. The part-time employee does not pay any taxes or insurance contributions. You do not need to declare the income from the part-time job in the tax return.

However, it is also possible for the part-time job to be taxed monthly according to income tax details (ELStAM). In this case, the part-time job must also be declared in the income tax return under “Employees > Income tax statements”. Your employer must provide you with an income tax statement in this case.