Mini-job, 450-euro employment relationship; payment of flat-rate contributions

Depending on the type of marginal employment (400/450 euro employment relationship or mini-job), different flat-rate levies are payable by the employer to the Minijob-Zentrale.

Description

Effective April 1, 2003, the area of "mini-jobs" was comprehensively reorganized. The limit for marginal employment was raised to 400 euros. In addition, it has since been possible to work in a low-paid job in addition to a main job that is subject to social insurance contributions, without this job being subject to social insurance contributions as a result of being added to the main job. The law on changes in the area of marginal employment raised, among other things, the remuneration limit from 400 euros to 450 euros as of 2013 and introduced the obligation to pay pension insurance, from which, however, the employee can be exempted.

In the case of marginal employment, the employer basically pays flat-rate contributions of 30% (= 15% statutory pension insurance; 13% statutory health insurance and 2% taxes). If pension insurance is now mandatory for the marginal employment relationship, the employee must top up the employer's flat-rate pension insurance contribution with his/her own contributions.

In the case of employment in private households, the employer's flat-rate contributions are generally 12% (= 5% each for statutory pension insurance and statutory health insurance and 2% tax).

The Deutsche Rentenversicherung Knappschaft-Bahn-See is responsible for collecting the flat-rate contributions.

Detailed information can be found on the website of the Minijob-Zentrale (see "Further links").

Legal bases

Remedy

Arbeitsgerichtsprozess; Informationen

labour court claim

Status: 06.04.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Fees, Bavaria-wide
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