Information - Haushaltsscheckverfahren; Anmeldung und Abmeldung einer Haushaltshilfe, Mitteilung einer Änderung - Dienstleistungsportal Bayern

Description

The household check procedure is a simplified registration and contribution procedure for social insurance for private households. You must fill out the household check if you wish to register or deregister household or other help for the private household on a minijob basis. Changes in employment data are also reported to the Minijob-Zentrale using the household check procedure.

Minijobs in private households are a special form of marginal employment. They receive special state support in the form of low social security contributions, a flat-rate wage tax and a tax reduction.

With the household check, the employer reports the essential data on the employment in the private household. On this basis, the Minijob-Zentrale calculates the social security contributions, apportionments and taxes. It collects these contributions by direct debit from your account every six months. The Minijob-Zentrale also takes care of the notification to the statutory accident insurance and the collection of the accident insurance contributions as well as the forwarding of the flat-rate tax to the tax office.

Family members as domestic help:

• A close relative can also have a mini-job as a household helper with you, which must be reported to the Minijob-Zentrale.
• As a rule, paid employment as a domestic helper between spouses and civil partners is not possible. The same applies to children who provide services in the parental household as long as they belong to the household and are maintained by the parents.

Semiannual check:

• If you pay your household help a different amount of pay each month instead of a constant fixed amount, you would have to submit a new household check each month.
• To relieve yourself of this bureaucratic obligation, you can use a semi-annual check. The form covers a period of one calendar half-year. You simply enter the applicable months and certify the alternate earnings.
• If you already indicate on the "normal" household check when you register that the remuneration paid fluctuates monthly, you will automatically receive a half-year check from the Minijob-Zentrale.

Change check:

• With the change check, you inform the Minijob-Zentrale if, for example, the amount of your household help's earnings, bank details or a contact address has changed.

Notifications and certificates:

• At the beginning and end of employment and at the end of the year, the Minijob-Zentrale reports the individual data of each employee resulting from the household check procedure to the data office of the pension insurance institutions.
• The household help receives a written notification about this. In addition, the Minijob-Zentrale transmits the data on the private household to the accident insurance.
• You will receive from the Minijob-Zentrale:
  • before the respective due date, a notice about the amount of taxes to be collected for the corresponding tax period, and
  • after the end of a calendar year, a certificate for the tax office stating the period for which contributions to the pension insurance were paid and the amount of remuneration paid in the previous year and the duties payable on it.

Budget check calculator:

• The amount of contributions to the Minijob-Zentrale as well as the reduction in income tax can be easily determined using the household check calculator.
• In principle, the following applies: For private households, the employer's contributions (social security contributions, apportionments and flat-rate tax) to the Minijob-Zentrale have amounted to a maximum of 14.79 percent of gross pay since October 1, 2022. Monthly maximum EUR 76.91 (EUR 520.00 x 14.79 percent).
• If the employee opts for full pension insurance coverage, a portion of his or her salary is also paid to the Minijob-Zentrale, up to a maximum of EUR 70.72 (EUR 520.00 x 13.6 percent) per month.

Prerequisites

The application of the household check procedure requires that

• the remuneration limit for marginally employed persons (520.00 EUR per month) is met,
• the employer is a private household
• the household-related work is normally done by members of the household:
  • Cooking,
  • cleaning,
  • washing clothes,
  • ironing,
  • shopping,
  • gardening,
  • care for children, seniors, sick people and people in need of care.
• no handyman work such as masonry or electrician work is done.

Procedure

You can fill in the budget check in writing or send it online. If you fill in the form in writing, the Minijob- Zentrale can also help you by recording your data on the phone and sending you the completed household check.

If you fill in the household check in writing:

• Download and print the form.
• Fill it out and send it by mail to the Minijob-Zentrale. You can also request the household check by telephone from the Minijob-Zentrale.
• On the household check, in addition to the employer's and employee's data, the start of employment and the monthly pay are entered. It also serves as a SEPA base direct debit mandate for the debiting of the taxes due.
• The Minijob-Zentrale will automatically deduct the corresponding amount from your account on the due dates.

You can receive help by telephone with the written registration:

• If possible, call the Minijob-Zentrale Monday through Friday between 07:00 and 17:00 at 0355 2902-70799.

If you want to do the household check online:

• Go to the Minijob-Zentrale website and follow the instructions.
• On the household check, in addition to the employer's and employee's data, the start of employment and the monthly pay are entered. The data on the SEPA basic direct debit mandate for the debiting of the duties due are also recorded.
• The Minijob-Zentrale will send you the SEPA direct debit mandate for signature and will automatically deduct the corresponding amount on the due dates.

Note: The pension insurance number of the household help is assigned by the German statutory pension insurance. The number can be found on the household help's social security card. If this is not known, the birth name, date of birth, gender and place of birth of the employee must be entered in the household check.

The company number for the private household is provided to the private household by the Mini-Jobzentrale when it is first registered and must be entered in the household check in each case to clearly identify the employer.

Special notes

If you do not report the employment to the Minijob-Zentrale, this is an administrative offense and can be punished with a fine of up to EUR 5,000.

Deadlines

Due dates for households:

• on July 31 for the first half of the year and
• on January 31 for the past second half of the year.

Half-yearly check due to monthly fluctuating earnings:

• by June 30 for the first half of the year and
• by December 31 for the second half of the year.

Processing time

The processing time is 14 days to 1 month.

Required documents

• Required Documents

  None

Forms

• Form, Bavaria-wide: Haushaltsscheck-Formulare

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

• Haushaltsscheck - Online-Anmeldung einer Haushaltshilfe

  The online registration is possible in only two steps. In addition to a few personal details of you as the employer and your household help, details of the employment are also recorded. This includes, for example, the remuneration and the start of the mini-job.

• Haushaltsscheck - Online-Änderungsscheck für Haushaltshilfe

  The online change check makes it easy for you to notify us of changes. If, for example, the amount of your household help's earnings, your bank details or your contact address change, you can notify us online. The online change check can also be used to deregister your household help.

• Haushaltsscheck - Online-Halbjahresscheck für Haushaltshilfe

  If your home help's monthly earnings are not always the same, you can report fluctuating earnings using the online semi-annual check. The report covers a period of one calendar half-year. This way, you do not have to submit separate follow-up checks for each month of employment.

Fees

• There are no costs involved.

Legal bases

• § 8 Sozialgesetzbuch (SGB) Viertes Buch (IV)
• § 8a Sozialgesetzbuch (SGB) Viertes Buch (IV)
• § 28a Absatz 7 Sozialgesetzbuch (SGB) Viertes Buch (IV)

Remedy

An appeal is possible. Details are explained in the appeal of the decision.

Links to more information

• Informationen zu Minijobs im Privathaushalt auf der Internetseite der Minijob-Zentrale
• Haushaltsjob-Börse für Beschäftigungen im Privathaushalt (kostenloser Service der Minijob-Zentrale)
• Haushaltsscheck-Rechner auf der Internetseite der Minijob-Zentrale
• Arbeitsvertrag für geringfügig entlohnte Beschäftigte in Privathaushalten

Related issues

• Age relief amount; application
• Social security; registration of an employee
• Social security contributions for employees; notification and payment