Mini job in Germany
Mini job in Germany
A mini-job is a marginal employment in which the monthly earnings may not exceed 520 euros (as of 2024). This form of employment is particularly popular due to its tax advantages and exemption from social security contributions. In addition to traditional mini-jobs, there are also short-term mini-jobs that are limited in time and may last a maximum of 3 months or 70 working days within a calendar year - regardless of earnings.
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1. tax and social security regulations
- Income tax: Minijobs are either tax-free or taxed at a flat rate of 2 %. The employer pays the flat-rate tax.
- Health, long-term care and unemployment insurance: Minijobbers do not pay contributions to these insurances.
- Pension insurance: Minijobs are generally subject to compulsory pension insurance. The personal contribution is around 3.6 % of the gross salary, unless the mini-jobber applies for exemption.-Example 1Lisa works in a café on a 520-euro basis. Her employer pays the flat-rate tax and Lisa applies for exemption from compulsory pension insurance. She receives the full amount of 520 euros per month.
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2. skilled workers with a residence permit for qualified employment
Skilled workers from non-EU countries who work in Germany with an EU Blue Card, for example, are often allowed to work a mini-job alongside their main job. However, permission should always be obtained from the foreigners authority beforehand or your own residence permit should be checked, as certain visas may contain restrictions.-Example 2Ahmed from Morocco works as an engineer in Germany with a blue card. He would also like to help out on Saturdays in an electronics store on a 520-euro basis. After consulting with the immigration authorities, he receives permission for the part-time job.
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3. international students and interns
International students studying in Germany are allowed to take on a mini-job alongside their studies. The following restrictions apply:
- Maximum of 120 full days or 240 half days of work per year.
- This regulation does not apply if the mini-job is carried out during the semester break.Interns from abroad are subject to similar restrictions, depending on their residence permit.-Example 3Maria from Brazil is studying at a German university and works in a clothing store on Fridays and Saturdays. She makes sure that she does not work more than 120 full days a year in order to comply with the legal requirements.
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Frequently asked questions
What is the difference between a mini-job and a short-term mini-job?
- A short-term mini-job is limited to 3 months or 70 working days per calendar year, regardless of earnings.
