The choice of tax class (one of the two tax class combinations and the factor method) can influence the amount of wage or wage replacement benefits for working spouses/life partners, such as unemployment benefit I, unemployment benefit for further vocational training, sick pay, sickness benefit, invalidity benefit, transitional benefit, parental benefit and maternity benefit or the amount of wage entitlement for partial retirement. A choice of tax class made before the beginning of the year is generally recognized by the Employment Agency when granting remuneration/wage replacement benefits.
If the spouses/partners change tax classes during the course of the calendar year or choose the factor method, this can have unexpected effects on the payment of wage or wage replacement benefits, e.g. due to the unemployment of a spouse or the amount of the wage entitlement for partial retirement. If you expect to have to claim wage or wage replacement benefits in the foreseeable future, or if you are already receiving such benefits or going into partial retirement, you should therefore consult the responsible social benefits provider about the effects on the amount of the wage/wage replacement benefits or the amount of the wage entitlement for partial retirement with your employer before choosing a new tax class combination.
Note
Further information can also be found in the Current Tip and in the Wage Tax Guide 2024.