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Minijob Expat Guide
- A minijob is limited to €538 per month.
- Employers must follow the legal framework and register the minijob at minijob-zentrale.de.
- The minimum wage is €12.41 per hour.
- Employers should set up a time recording system to monitor employees’ hours. Minimum wage violations can result in penalties of up to €500,000.
- One-time payments like Weihnachtsgeld or Urlaubsgeld are excluded from the annual 12 x €538.
What are Minijobs in Germany
A minijob is a type of employment where the income must not exceed a specific limit. Currently, it’s €538 per month. Minijobs are suitable for almost any industry due to their flexibility. A minijob is a part-time job where students, pensioners, homemakers, and househusbands or employees can earn extra money. As a minijobber, you must ensure you follow the minijob rules.
Type 1: Minijob with Income Limit
- The maximum monthly income is currently €538.
- Exceeding this limit makes the minijob a “mid-job” with different tax and social security regulations.
Type 2: Short-Term Employment
- There’s no fixed monthly income limit.
- Occasional, not recurring.
- Maximum 18 consecutive days.
- Daily wage cannot exceed €150 (as of 2024).
Who Can Have a Minijob
Almost anyone can have a minijob in Germany if they meet certain criteria. This flexibility makes minijobs popular with various groups of people.
Common Groups for Minijobs:
- Students: A way to earn extra money while studying.
- Pensioners: A way to earn extra money without losing pension benefits.
- Unemployed: A stepping stone back into the workforce.
- Full-time employees: Can have a minijob as a side hustle.
- Foreigners: Can work as minijobbers under certain conditions (e.g., with a work permit).
Taxes and Social Security Contributions
There’s a flat tax for minijobs, which makes the tax process easier for employers and employees. A fixed percentage is deducted from the earnings instead of calculating individual income tax based on personal circumstances. This makes payroll administration easier for employers and reduces the tax burden for employees.
Minijob with Income Limit:
- The employer deducts a 2% flat-rate tax, which includes income tax, solidarity surcharge, and church tax (if applicable).
- Social security contributions are optional. You can pay with pension insurance, but it’s not mandatory.
Short-Term Employment:
- The employer deducts a flat-rate tax of 25%.
- Social security contributions are generally not applicable for short-term employment.
Insurance for Minijobs
Minijobs have special insurance rules. Minijobbers have different coverage for health, pension, and accidents than regular employees.
Health Insurance
Minijobbers who don’t have health insurance through their primary employment, family insurance, or as students must take care of their health insurance. If minijobbers are covered by statutory health insurance, the employer must pay a flat-rate contribution of 13% of the gross salary.
Pension Insurance Duty
Pension insurance has been mandatory for minijobbers since January 1, 2013. Employers pay a flat-rate contribution of 15% of earnings, and employees pay 3.6% of their gross revenues. Pension insurance is an integral part of a minijob.
Statutory Accident Insurance
Minijobbers are mandatorily insured against work-related accidents, including accidents during working hours and while commuting to and from work. The employer must register the minijob and pay the necessary contributions to the accident insurance fund.
Household vs. Business Minijob Type
Whether your minijob is with a household or a business makes a big difference for your taxes and social security.
- Household minijobs are services performed in private homes, such as cleaning, childcare, or elderly care. They have different tax and social security rules than business minijobs.
- Business minijobs are for companies or other businesses. They follow standard minijob rules.
By choosing the correct category, you ensure:
- Taxes: Different tax rates are available for household and business minijobs.
- Social security contributions: Contributions might vary depending on the type of minijob.
- Insurance: Specific insurance requirements might differ for household and business minijobs.
Choose the correct category to comply with German labor law and avoid penalties.
Minijob Income Calculation
Calculating your net income from a part-time job can be complicated due to taxes and social security contributions. To make it easier, we have created a minijob wage calculator.
Our calculator calculates your take-home pay by considering your gross earnings, tax class, and pension contributions. With just a few clicks, you’ll have a clear overview.
We recommend using the calculator in combination with our comprehensive guide on minijobs to get a full overview of your situation.
Restrictions and Limitations of Minijobs in Germany
While minijobs offer flexibility, they also come with specific rules and regulations. Understanding your rights and obligations is key to a smooth minijob experience.
- Income Limitations — The biggest restriction is the income limit. You may not earn more than €538 per month from a minijob. Exceeding this limit will change your employment status to a “midi-job,” which has different tax and social security implications.
- Full-Time Employment — You can have a part-time job in addition to full-time employment, but certain conditions must be met. For example, a part-time job may not interfere with the main job or lead to excessive working hours.
- No fixed working hours — There is no minimum or maximum number of working hours for minijobs, but the income limit must always be respected.
- Limited Social Security benefits — Minijobbers have reduced social security contributions and therefore limited benefits compared to regular employees.
Rights, Responsibilities, and Employer Duties
Minijobbers may be part-time, but they have specific rights and responsibilities. Employers must also do their part, like registering for a minijob at the Minijob-Zentrale.
Minijobber Rights
- Minimum wage: Same as regular employees.
- Vacation: Pro rata vacation time.
- Protection against discrimination: Not discriminated against.
- Fair working conditions: Safe and healthy working environment.
Minijobber Duties
- Tax: Potential tax return filing with flat-rate tax deduction.
- Social security: Pension insurance requires contributions.
- Contract: Adhere to the employment contract.
- Data protection: Handle personal data correctly.
Employer Duties
- Registration: Register the minijob at the Minijob-Zentrale.
- Financial management: Manage tax and social security contributions.
- Accident insurance: Register for accident insurance.
- Employee information: Stay informed about changes affecting the minijob.
Consequences of Minijob Errors
Not complying with minijob regulations can have serious consequences. Employers and minijobbers can face financial penalties, loss of benefits, and even criminal charges. Common mistakes are not registering a minijob, not paying social security contributions, exceeding the earnings limit, and poor record-keeping.
Conclusion
Minijobs are a flexible employment option for many in Germany. While they offer income opportunities, knowing the rules, taxes, social security, and insurance obligations is essential. Employers must comply with labor law, especially the minimum wage and working time regulations. By knowing the pros and cons of minijobs, you can make an informed decision about your employment status.
Frequently Asked Questions
Yes, foreigners can have a minijob in Germany, depending on their visa and work permit. Some visas allow part-time work, and others don’t.
You can have multiple minijobs, but the total income from all minijobs combined may be, at most, the minijob earnings limit. If you exceed this limit, all minijobs will lose their minijob status and become subject to regular tax and social security contributions.
Yes, you can have a minijob alongside a full-time job. However, there are some conditions to consider, like the total income limit and its impact on your full-time job.
You can ask your employer to opt into pension insurance. But please note that any missed contributions won’t be backdated, and your pension benefits will be calculated based on your contributions.
