Calculation of rate-determining income for several employers

Tasks #10114 & #10117 | 5056.000

Nothing changes for part-time employees who have no other employer or substitute income sources in the new 2021 withholding tax regulation. Your reduced workload has no influence on the rate-determining income.

For part-time employees with one or more other employers and/or substitute income sources, this workload must be reported to their employer. If the level of employment at the other employers is unknown, the rate-determining income is always calculated at 100%, which is usually the worst solution for the employee.

Example A

Part-time employee with a workload of 80%, no other employers or substitute income sources

The rate-determining income corresponds to the withholding tax base.

Other known income sources | deactivated

Level of employment at other income sources | 0.00

Example B

Part-time employee with a workload of 80% and another employer (workload with the other employer un-known)

Withholding tax base is converted to 100% for the rate-determining income.

Withholding tax base / 80% x 100%

Other known income sources | activated

Level of employment at other income sources | 0.00

Example C

Part-time employee with a workload of 80% and another employer (workload with the other employer is 10%)

Withholding tax base is converted to 90% for the rate-determining income.

Withholding tax base / 80% x 90%

Other known income sources | activated

Level of employment at other income sources | 10.00

Example D

Part-time employee with a workload of 80% and another employer (workload with the other employer is 30%)

Withholding tax base is converted to 110% for the rate-determining income.

Withholding tax base / 80% x 110%

Other known income sources | activated

Level of employment at other income sources | 30.00

If the level of employment at the other employer is unknown, but the amount of the wage and/or the substitute income source is known, the level of employment must be determined (converted) in relation to the main occupation. If the employee has several other employers, various levels of employment (workloads) must be added up and entered in the ‘Level of employment at other income sources’ field.