The proceeds from such activities are not necessarily taxable. Whether taxes are due depends on the income tax bracket, the amount of earnings and the possible combination with other jobs or other income.
Calculating taxes for the temporary job, some information you need
Generally speaking, employees who do temporary jobs are treated like any other employee for tax purposes. This is justified by: the classification in the corresponding company and the commitment to the rules and regulations of the company.
Temporary workers generate income from non-self-employed work. Your employers have to pay the following taxes from this: social security contributions, wage taxes, church taxes, solidarity surcharges. A current income tax card is required for this. Employees receive this from the municipality in which their main residence was up to September 20th of the previous year. Use the online tax filing with taxfyle for the best solutions.
Factors affecting the amount of tax on temporary jobs
In addition to wages, the following are decisive for the amount of tax: the tax bracket, any child allowances, marital status and religious affiliation.
The wage tax brackets play an important role in calculating the tax for temporary jobs and in general. There are six tax classes in German tax law:
Taxes on temporary jobs – these are the guidelines
Employers use the current income tax tables, which contain all relevant lump sums and tax exemptions. According to this, wage taxes are only
Incurred for temporary jobs and other activities above certain monthly income levels: for I and IV: from 898 euros
for II: from 1,031 euros
for III: from 1,700 euros
for V: from 77 euros
for VI: from 0 euros
In addition to wage tax, employers levy a solidarity surcharge of 5.5 percent of the tax. This is less or not applicable as soon as less or no tax is to be paid.
Employees receive a wage tax certificate from their employers. These must be kept well: If the taxable annual income from temporary jobs is below the basic tax allowance of 7,664 euros, employees receive the tax payments made by the tax office. If the annual amount is slightly higher, advertising costs or special expenses can be claimed. Students can also deduct training expenses (trips, literature, etc.) up to 4,000 euros per year. As a result, employees in tax class I do not have to pay any wage tax for a temporary job with annual earnings of up to EUR 10,782 per year thanks to the lump sums and tax exemptions. If there are several temporary jobs, the income from all activities is added together. Then the sum of all receipts counts as taxable income.