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Blocking or activating electronic wage tax deduction features for employees
Only your current employer is authorized (and obliged) to retrieve the electronic wage tax deduction features. When your employment relationship ends, your employer is no longer authorized to do so.
If you have the retrieval blocked for your employer, your employer is no longer authorized to retrieve your electronic wage tax deduction details. This also applies if the employment relationship still exists.
You can inform your responsible tax office
- name the employer who is authorized to retrieve your electronic wage tax deduction data (positive list),
- name the employer who is not allowed to retrieve the electronic wage tax deduction data (negative list),
- generally block the provision of electronic wage tax deduction features (full block).
If your employer is not authorized to retrieve your electronic wage tax deduction details due to the block, they are obliged to tax your wages according to tax class VI.
The block takes effect at the earliest from the date of entry by the tax office; retroactive blocking is not possible. The block is valid until you apply to the local tax office to have it lifted.
- Electronic wage tax deduction features blocking
- Electronic wage tax deduction features are, for example, the tax class, the number of child allowances or the amount of an allowance for income-related expenses
- Employer may (and must) retrieve the electronic wage tax deduction features
- The correct amount of income tax is calculated based on the income tax deduction details
- Employees can have the employer's retrieval blocked - employer must then pay tax on wages according to tax class VI
- Responsible: Tax office
If you would like to make use of your right to block the employer retrieval, please inform your responsible tax office via ELSTER or alternatively on the official form "Applications for electronic wage tax deduction features - ELStAM".
If you want to reactivate the blocked employer retrieval, the procedure is the same.
You can block or activate the ELStAM online via ELSTER.
Alternatively, the form "Applications for electronic wage tax deduction features - ELStAM -" is available in paper form from your tax office or for download from the forms server of the Federal Tax Administration.
Your local tax office
The text was automatically translated based on the German content.
- Electronic wage tax deduction features blocking
- Electronic wage tax deduction features are, for example, the tax class, the number of child allowances or the amount of an allowance for income-related expenses
- Employer may (and must) retrieve the electronic wage tax deduction features
- The correct amount of income tax is calculated based on the income tax deduction details
- Employees can have the employer's retrieval blocked - employer must then pay tax on wages according to tax class VI
- Responsible: Tax office
If you would like to make use of your right to block the employer retrieval, please inform your responsible tax office via ELSTER or alternatively on the official form "Applications for electronic wage tax deduction features - ELStAM".
If you want to reactivate the blocked employer retrieval, the procedure is the same.
You can block or activate the ELStAM online via ELSTER.
Alternatively, the form "Applications for electronic wage tax deduction features - ELStAM -" is available in paper form from your tax office or for download from the forms server of the Federal Tax Administration.
Your local tax office
The text was automatically translated based on the German content.