This entry contains content and information that may be out of date, eg due to legal or statistical changes. Because it can still be helpful to get an overview of the topic, you can still find it here.
Is this calculated annually or monthly?
Recently the question was raised in the forum, whether the merit for Minijobs is calculated for the whole year or monthly. Since the topic is somewhat more complicated, minijobs have written their own blog post on the topic of income limit.
No insurance just about the minijob
Only over his Minijobb you can not insure yourself. You still need an insurable main job as an employee or self-employed person. Or you are insured in the family insurance!
Only one insurance job is possible
In addition to an insurance job requiring 400-Euro, a single 400 Eurojob is also possible, which in this case can still be billed by the employer on a flat-rate basis.
However, if several mini-jobs are carried out in addition to a main job, all of them are added to the main job. Employers and employees then pay all taxes that are also incurred in a “normal” employment relationship. If the total amount of the remuneration paid is not higher than 800 euros, the midijob rule applies - see below.
Minijob with grossverdienst up to 400 Euro per month
The employees do not pay any taxes. The employers pay 25 percent flat-rate contributions, and in the case of minijobs in private households even 12 percent. Employers and employers have the same labor obligations as their other employees compared to their marginal employees.
This applies, for example, continued pay, paid leave and continued pay on holiday. The lump-sum fees for mini-jobs are only paid to a central office - the mini-job center in Essen.
It is possible to practice several minijobs simultaneously, but not with the same employer. The merits of all the occupations are aggregated. They may not be over 400 Euro.
As soon as the limit is exceeded, social insurance contributions are due for the entire merit and are, for example, expelled from student health insurance. If someone has two minijobs, it may be possible to make a slight increase in the wage to 401 Euro or more to the midijob (see below).
Independence and minijob
If an independent activity is carried out as a minjob, ie with a merit up to 400 Euro, this is insurant. If you earn more than 400 Euro yourself, you must voluntarily insure your health.
Anyone who practices one or more mini-jobs in addition to self-employment must follow the same rules as for mini-jobs in addition to a main occupation (see above under 3.). If an independent and non-independent activity with 400 Euro is exercised side by side, the same rules apply as with several mini-jobs, ie an activity should become the main activity.
If self-employed and non-self-employed activity are carried out side by side and you earn more than 400 Euro with both, the main activity is earned more.
Jobs with a merit from 400,01 to 800,00 Euro (for one or more jobs together) are midijobs for which lower social insurance contributions are calculated. The social contributions to be paid by the employee begin with 4% (as of 401 EUR / month) and rise linearly up to the full share of 21% at 800 EUR Arbeitsvergelt.
This rule does not apply if the secondary job is exercised with a work allowance from 400 to 800 EUR in addition to a main pension obligation of more than 800 EUR. The full social insurance contributions of employers and employees are then payable for both employments.
The basis for determining the employee's contribution is not the salary, but an amount calculated according to a certain formula. The employee can voluntarily add up his pension contributions in order to receive a higher pension afterwards.
Private health insurance
As an employer, you pay a flat-rate amount for Social Security for Minijober if the employee is compulsorily, voluntarily or family-insured in statutory health insurance.
For mini -jobbers, who are privately insured by the sick, the lump-sum contribution to the health insurance is not!
What changes in health reform?
The answer to this question is: Nothing! If you employ an insurance-free 400 Euro Minijobber, you will continue to pay a lump-sum contribution to the statutory health insurance amounting to 13 percent of your salary.
Of course only if the employee is compulsorily, voluntarily or family-insured in the statutory health insurance. The lump-sum contribution therefore also applies to persons who already pay health insurance contributions up to the limit of the contributions due to their main employment.
Minijobber: What to do if you were not previously insured?
This is also the case: minijobbers, who were not previously insured by the sick. Because at the beginning of the year 2009 all sick people must now insure themselves. This group of people also includes Minijobber!
In official gazette, this means that the healthcare reform that came into force in April 2007 provides that persons who have no other health insurance cover and were last covered by statutory health insurance or who were previously not legally or privately insured and are not self-employed or sick-insurance-free or full-time would be insurance-free in the exercise of their occupational activity in Germany, are health-insured (and thus also nursing) insurable.
What health insurance does the minijobber have to insure?
Responsible for health insurance is the statutory health insurance company, which has recently been insured, even if this insurance is due for decades. If the original health insurance no longer exists, the legal successor is responsible. For formerly private insured persons, insurance under the statutory Krakenversicherung is out of the question. Private health insurance is responsible for them.
Can you choose your health insurance as a minijobber?
Anyone who has never been covered by statutory or private health insurance can freely choose the health insurance company. Exception: Officer or full-time self-employed. These must contact private health insurance. The group of people who are not insured may also include minijobbers who have not or no longer have health insurance. The competent health insurance company determines whether there is a compulsory insurance as previously uninsured.
Mini-jobbers who become insured under the new legislation will have to look after their health insurance and tell their employer. If you do not do that and get caught later, you have to at least retrospectively post everything since 1. January 2009 replenishment - this can, depending on how long the period is, already quite steep.
In return, employers whose minijobbers who are subject to insurance under the new statutory health insurance scheme in the statutory health and long-term care insurance should point out that they must turn to their competent health insurance fund.
Mini jobs for students
Deutsche Rentenversicherung points out that pupils must in principle pay the same taxes as normal employees. However, those who only use the summer holidays to work are engaged in short-term employment. Then no contributions have to be paid out of this employment, no matter how high the merit is.
“Short-term” employment is always present if it does not exceed two months or fifty working days in the current year. It must be determined from the outset that it will no longer be.
If the employment lasts longer, so it is also regularly worked outside of the holidays, it remains insurable if it is a minijob. Here, the whole year can be earned monthly up to 400 Euro without paying pension contributions. This is done by the employer who pays a lump sum for pension and health insurance.
Employers can look forward to it
Employers in private households can be happy. From January 1, 2009, these can deduct 400 percent of the total expenditure from their income tax for a marginally paid employee or 10 euro mini-jobber in the private household, instead of 20 percent as before. This is provided for in the “Law on the Promotion of Family and Household Services”, which the Federal Council approved on Friday, December 19, 2008.
From the 1. January 2009 pay employers for a slightly salaried employee in the private household 14,27 per cent of the contributions of the minijob wage. Due to the new legal regulation, they can then deduct 20 per cent of the total expenses, but a maximum of 565 euros per year, directly from their tax credit. This gave an even greater incentive for employers to register their budgetary aid at the Minijob headquarters and thus to employ them legally.
For example, if a household is earning 320 euros a month, the employer pays 45,66 euros per month for taxes. If the tax advantages are opposed to this, the employer will be charged a monthly extra charge of only 3,16 Euro.
More knowledge - PDF download, eCourses or personal advice
Offline download: Download this text as PDF - Read usage rights, Because we do not automatically submit the title of this text for privacy reasons: When buying in "interests" the title register if support is needed. After buying text exclusively Download at this URL (please save).
Your eCourse on Demand: Choose your personal eCourse on this or another desired topic, As a PDF download. Up to 30 lessons with each 4 learning task + final lesson. Please enter the title under "interests". Alternatively, we are happy to put together your course for you or offer you a personal regular eMailCourse including supervision and certificate - all further information!
Consultant packages: You want to increase your reach or address applicants as an employer? For these and other topics we offer special Consultant packages (overview) - For example, a personal phone call (price is per hour).