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Wages without tax deduction



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.

Who receives wages without tax deduction?


Field help

Taxable wages without tax deduction

Enter only the taxable wage from which no tax has been deducted and which has not already been listed in your employment tax statement.

This concerns for example,

  • Wages paid by third parties,
  • Compensation for loss of earnings,
  • Contributions to the statutory pension insurance scheme and to the employer's share of health insurance contributions made by public funds in accordance with the law on the promotion of the cessation of agricultural gainful employment
  • The taxable part of the compensatory benefits (please explain the tax-exempt benefits paid so far in the comments section).
Advertising costs for taxable wages

Please enter any income-related expenses directly attributable to these wages, which are not included in the income-related expenses as an employee.

associated income-related expenses

Enter the amount of income-related expenses that are assigned to the taxable wages without tax deduction and are not included in the general income-related expenses.

Wages without tax deduction

Specify here the amount of wages received without tax deduction.


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