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Reflection and transmission of electrons scattered by a rectangular potentialstep in the presence of an external magnetic field parallel to the electronbeam is described with the use of the Dirac equation. It is shown that inaddition to the known effects present in the so called Klein paradox, thepresence of magnetic field gives rise to electron components with reversed spinin the reflected and transmitted beams. The spin-flip scattering processes arecaused by the spin-orbit interaction activated by electric field of thepotential step and transverse momentum components of electron motion induced bythe magnetic field. The contemporary understanding of the Klein paradox,consisting in the finite transmission even when the potential height tends toinfinity, is generalized to the presence of magnetic field and spin-reversedelectron beams. The spin-reversed beams are shown to occur also for electronsmoving above the step. It is proposed that, accounting for the anomalous valueof the electron spin $g$-factor related to radiation corrections, thereflection and transmission scattering from the potential step can be used asan electron spin filter.

The Klein paradox in a magnetic field: effects of electron spin