Minijob: Definition, earnings limits and rights
A mini-job is a form of minor employment in Germany. Since January 2024, employees have been allowed to do this Maximum 538 euros per month Earn, which corresponds to an annual income of a maximum of 6.456 euros. This income limit is in SECTION 8 SGB IV regulated. Alternatively, a mini-job is also defined by short-term employment, which is limited to a maximum of 70 working days or three months.
Minor Employment Contracts are managed and reported via the Mini-Job Center. It ensures that all legal and administrative requirements are met.
How much money can mini-jobbers earn?
Since January 2024, the income limit has been 538 euros per month. Special payments such as Christmas or vacation pay are included. Tax-free surcharges, for example for Night Work, however, are disregarded. Fluctuating monthly salaries are permitted as long as the annual earnings limit of 6.456 euros is not exceeded.
In exceptional cases, additional income is permitted if this was unforeseeable and is limited to a maximum of three months a year.
Who is allowed to do a mini-job?
In principle, anyone can take up minor employment — regardless of whether a main job already exists. However, only one mini-job is allowed in addition to the main job. Other activities are taxed regularly.
Mini-jobs may also be carried out during parental leave, unemployment or retirement. There are special working time restrictions for minors, such as a maximum working time of 40 hours per week after Youth Employment Protection Act.
Rules for Employers
Every employer should pay attention to this when hiring a mini-jobber:
Equal Treatment and Employment Law
Mini-jobbers have the same rights as other employees:
- Entitlement to the statutory minimum wage (from 2024:12.41 euros/hour)
- Protection against dismissal and continued payment of remuneration
- Vacation Entitlement and a Work Reference
An employment contract is not absolutely necessary, but there must be a written definition of the working conditions.
Reporting Requirements and Recording of Working Time
Employers must register minor employees with the mini-job center and document working hours in accordance with Section 17 Minimum Wage Act. Flexibility in working hours can be achieved via a working time account - even mini-jobbers are subject to the obligation to Working time recording - Are regulated, and a maximum of 50% of the hours worked per month may be transferred.
Social Security Contributions
While mini-jobbers make no contributions to health or unemployment insurance, employers must pay lump sum contributions:
- 13% for health insurance
- 15% for pension insurance
- Individual Accident Insurance Contributions
Employees are required to take care of their own health insurance unless it is covered by a main job or family insurance.
Conclusion
A mini-job offers a flexible form of employment that is particularly attractive for additional income, vacation jobs or retirees. However, employers and employees must comply with legal regulations in order to make optimal use of the benefits of a minor employment relationship.