In this work we discuss relativistic corrections for the description of cha
rge carriers in a quantum mechanical framework. The fundamental equation is
the Dirac equation which takes into account also the electron's spin. Howe
ver, this equation intrinsically also incorporates positrons which play no
role in applications in solid state physics. We give a rigorous derivation
of the Pauli equation describing electrons in a first order approximation o
f the Dirac equation in the limit of infinite velocity of light. We deal wi
th time-dependent electromagnetic potentials where no rigorous results have
been given before. Our approach is based on the use of appropriate project
ion operators for the electron and the positron component of the spinor whi
ch are better suited than the widely used simple splitting into 'upper (lar
ge)' and 'lower (small) component'. We also systematically derive correctio
ns at second order in lie where we essentially recover the results of the F
oldy-Wouthuysen approach. However, due to the non-static problem, differenc
es occur in the term which couples the electric field with the spin.