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Marginal employment (mini job)

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Detailed description

  • Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).
  • The wages for marginal part-time employment are always taxable. The employer can, without calling up the electronic wage tax deduction features, levy wage tax including the solidarity surcharge and church tax at a flat rate of 2% of wages.
  • Only if flat-rate taxation is not to be used does the employer have to determine the withholding tax amounts (wage tax, solidarity surcharge and any church tax) based on the employee's personal wage tax deduction criteria.
 

Information

Prerequisites

From October 1, 2022, the earnings limit will be 520 euros per month. Another new feature is that this earnings limit is dynamic and based on the minimum wage. If the minimum wage is increased in the future, the earnings limit will also increase. The minimum wage - which must also be paid to mini-jobbers in principle - will be 12 euros per hour from October 1, 2022. Until September 30, 2022, the monthly earnings limit for mini-jobs will continue to be 450 euros. The earnings limit for mini-jobs has been raised to €538 per month from the calendar year 2024.

Documents required

No

Fees

No

Links on the Internet

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Keywords: Tax exemption for a 325 euro employment relationship Tax exemption according to the 325 euro law 400 euros job Mini job 325 euros law 450 euros job. Marginal employment

Last updated: 27.04.2025