Statement

Select here why you are not subject to social security contributions.

Please choose between:

• Student
• Working student
• Trainee/intern
• Pupil on internship
• Other occupation

Important: If you are a student/working student and work more than 20 hours a week, the occupation is subject to social security. This is understood to be a "normal" employment relationship. In this case, select "Employee subject to social security contributions" as the occupation.

Specify the name of the occupation which is not subject to social security contributions.

Select "yes" if there is a pension entitlement due to your employment.

Select "yes" if, due to your employment relationship, you are entitled to an old-age pension in whole or in part without your own contribution.

This applies in particular to shareholding managing directors of limited liability companies (GmbH) and executive board members of public limited companies (AG). They are exempt from statutory pension insurance if they acquire expectant rights to a pension in connection with their professional activity on the basis of contractual agreements.

• Until 2007 in this case, the maximum pension amount of 20.000 Euro or 40.000 Euro - as for civil servants - was only reduced and the reduced pension flat rate was only granted if the entitlement to a pension was acquired "wholly or partly without own contribution".
• From 2008 it is no longer important whether the pension scheme was set up "wholly or in part without own contributions". Since no contributions to statutory pension insurance are paid in here, the maximum retirement provision amount is now always reduced by the notional total contribution to statutory pension insurance, limited to the eastern income threshold, even if the company pays its own contributions.

Select which tax class is specified on the employment tax statement. The entry of the tax class is for the tax office's control only and has no effect on the calculation of your income tax. The tax class only plays a role in calculating the monthly income tax that your employer pays to the tax office.

Have you changed your tax class in 2021?

If you have changed the tax class in the current year (e.g. marriage or divorce), enter here the last valid tax class (1 to 5).

You can only have tax class 6 if you have another employment contract (simultaneously with several employers).

Note: Information on the work-factor method for tax class 4 shall not be recorded. It is also not necessary to provide information on any allowances that the employer takes into account when preparing the monthly payroll.

Further information on tax class selection.

Enter the type of occupation that you had during your active employment in the past year. Choose between

• Employee, worker (also partial retirement)
• Civil servant, judge, soldier (professional and temporary)
• Retiree (already retired)
• Retiree with active employment (subject to social security contributions)
• Pensioner with company pension rights
• Managing director of a GmbH (a limited liability company) / executive board members of an AG (a public limited company)
• Occupation not subject to social security contributions

Only select "Occupation not subject to social security contributions" if no contributions were paid to statutory social security (health, nursing care and pension insurance) from your wages. This applies, for example, to

• Working students,
• Interns,
• Seasonal workers,
• Harvesters
• Temporary jobs,
• Sick / vacation leave replacement work.

The type of occupation is needed to calculate provident expenses in the "Special expenses" section.

Please enter the 14-digit eTIN (electronic Taxpayer Identification Number or electronic transfer identification number) noted on your income tax certificate here.

The eTIN will only be entered by the employer if he does not know your tax identification number. If there is no eTIN on your income tax statement, you do not have to enter it here.

If you have already entered your name and date of birth, simply click on the [Generate eTIN] button and Lohnsteuer kompakt will automatically insert the correct eTIN.