The minijob is a marginal employment. There are two possibilities: the mini-job with an earnings limit and the short-term mini-job. Here there is a time limit. In both forms, the mini-jobbers are employees. This means that under labor law, they have the same rights and obligations as your employees who are subject to social insurance contributions. For example, they are entitled to paid vacation. However, there are tax and social security rules that companies must observe.
Anyone earning between 520.01 euros and 2,000 euros is in the so-called transitional range and has a midijob. This is subject to tax and social security contributions.
Since October 1, 2022, mini-jobbers can earn 520 euros per month. In the future, the earnings limit will be based on the current minimum wage and a weekly working time of 10 hours. If the minimum wage changes, the minijob limit will also change.
The U1 levy (reimbursement in the event of illness) was previously 0.9 percent. It will increase to 1.1 percent. The U2 levy (reimbursement for maternity) will fall from 0.29 percent to 0.24 percent.
The following applies here: Regular monthly earnings may not exceed the earnings limit. If they are employed continuously and for at least 12 months, mini-jobbers may earn up to 6,240 euros per year.
You may conclude the employment contract verbally or in writing. Observe the law on proof: There are deadlines within which you must record everything in writing and sign it. You must also give this proof to the minijobber.
When considering the annual earnings limit, also consider special payments. If they lead to the limit being exceeded, the mini-job can become an employment relationship subject to social insurance contributions.
Do you comply with the annual earnings limit? Is a regularity recognizable? Then it is okay. However, if the earnings fluctuate too much, there is a risk that the activity no longer counts as marginal employment. Then you have to reckon with additional payments.
If the earnings increase no more than twice within 12 months to no more than twice the limit, that's fine. In addition, the increase must be unforeseeable. For example, overtime due to high sick leave may be unpredictable. Seasonal overtime is predictable.
A foreseeable, regular overrun is not permitted. In this case, the employment relationship is subject to social insurance contributions.
Mini-jobs with an earnings limit are exempt from social insurance. However, this is not the same as non-contributory. As an employer, you must pay flat-rate contributions.
- If the mini-jobber already has statutory health insurance, you must pay the health insurance contribution. The flat-rate contribution for employers is 13 percent.
- If the person is privately insured, the amount you have to pay as a company does not apply.
- Allocation for expenses in the event of illness (U1) (for a period of employment of more than four weeks)
- Allocation for maternity expenses (U2)
- Individual contribution to statutory accident insurance
- The insolvency benefit levy will also fall. This will fall from 0.09 percent to 0.06 percent in 2023.
- Mini-jobbers are subject to compulsory insurance in the statutory pension insurance. The employer's flat-rate contribution is 15 percent.
- They are also subject to payroll tax. There is a 2 percent flat-rate tax or the individual amount, depending on the wage tax bracket.
This variant is limited to a certain time. The earnings do not play a role. The current time limit is a maximum of 3 months or 70 working days within a year. You as an employer can choose which limit you want to use for your employees.
In Job for the activity to be considered a short-term mini-job, you must record the time limit in writing before the activity begins. Otherwise, an unlimited employment relationship will arise. What is also important: Short-term mini-jobs may not be done by employees on a regular or professional basis.
The money from short-term mini-jobs is taxable. There are two options: 25 percent flat-rate wage tax is due or an amount that depends on the tax bracket.
As an employer, you do not have to pay social security contributions.
However, you must pay the following contributions:
- Insolvency allowance levy
- Accident insurance contributions
- Allocation for expenses in the event of illness (U1) (for a period of employment of more than four weeks)
- Allocation for maternity expenses (U2)
trade businesses must prepare hourly records for mini-jobbers. You are required to record the start, end and duration of work hours within seven days. You must then keep this data for two years.
The Meisterwerk app helps you keep track: Use our mobile time clock. All your employees have to do is press Start and Stop. And the working times are already recorded.
Take a look at how mobile time tracking works in the Meisterwerk app
