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Minor employment is given if employment is limited to a maximum of two months or 50 working days within a calendar year, or if the remuneration for such employment does not regularly exceed 400 Euro per month.
The limit on monthly earnings in a mini-job is 400 Euro a month, regardless of the length of the weekly working hours. However, the amount of 400 Euro is an average earnings and is converted to the whole year.
- So if you are working on holiday and earning 1000 Euro, you do not have to pay anything, because up to 4.800 Euro you are exempt from taxes.
- However, if you earn 4.850 Euro all year, you are above the limit.
- However, there is one exception: if you exceed this limit only occasionally and prove that you could not foresee this, for example because you suddenly had to be sick, you remain insured.
What are the taxes?
The minijobs are free of charge for you as an employee. For the minijobs, the employers generally pay a flat rate of 30 percent of social insurance contributions and taxes. They are made up of:
- 13 percent health insurance,
- 15 percent pension insurance,
- 2 Percentage wage tax
From the first euro, a pensions entitlement arises from the lump sum for the pension insurance, which is based on the amount of the employer's contribution. However, the employees are not entitled to any other pension insurance benefits such as rehabilitation and invalidity pensions. Insured persons, however, have the possibility to claim the full benefit package of pension insurance if they increase the contribution themselves. Correspondingly, the claim to a retirement age is correspondingly increased.
As an employee who receives a slightly salaried employment in addition to his main employment, you are insured in this secondary employment without insurance and there is no aggregation with the main employment. The same applies if you are still in the student health insurance or have voluntarily insured: There is no change in social insurance.
Exceeding the minijob limit
If, however, several marginally paid occupations are exercised and the 400-Euro-limit is exceeded, an aggregation takes place: They then become the Midijobber. In these cases, the secondary employment is also fully subject to social insurance. Maybe you will fall out of student health insurance.
Even as a mini jobber you have a claim to sick pay in case of illness. Since 1.1.2005 80, their employer has been able to obtain a refund from the federal miners - but for no more than 42 days. But he has to submit an application for which he must submit your sick leave. And: He only receives the money if the company has a maximum of 30 employees and if you are registered as a worker.
If you exceed the 400 Euro limit, practice one Midi job: out. Whether you have a full-time or part-time job, you do not have to pay the full contribution and the employee's contribution to statutory social insurance in full. This midijob scheme should make it more attractive for you to cross the 400 Euro border.
Social security contributions will gradually increase for you from 401 Euro. Employers pay from 401 Euro the full contribution rate.
The social security contributions payable by the employee start at 4 per cent with a monthly earnings starting from 401 Euro and rise linearly up to the full employee portion of approximately 21 per cent with 800 euro work remuneration. This rolling rule does not apply if the secondary employment with a remuneration from 400 to 800 Euro is exercised in addition to a primary insurance liability of more than 800 Euro. In such cases, the full social security contributions are payable by the employer and the employee for both jobs.
Only from an average monthly service of 800 Euro you pay the complete social insurance.
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