Other know income

If a Income tax payer (ITP) is employed by other employers or has substitute income sources, the ‘Other known income sources’ field must be activated. If the ITP’s level of employment at the other employer is also known, you must enter it in the ‘Level of employment at other income sources’ field. If the ITP has several other employers, the total of the level of employment must be recorded for all other employers.

Both these fields are also on the timeline (TimeMachine) and are also written to the Pay Process Header table (pay process list) during wage accounting, but cannot be changed there.

Nothing changes for part-time employees who have no other employer or substitute income sources in the new 2021 Income 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 unknown)

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.