A marginal employment relationship, also frequently referred to as a mini-job, is work with a small workload or low income. There is an earnings limit, which is dynamically adjusted and based on the minimum wage.
As an employee, you will generally not be required to pay social security contributions (pension, health, long-term care, or unemployment insurance) unless you choose to do so voluntarily. As an employer, you are responsible for covering these contributions as a lump sum.
Further information can be found in the "Links" section.
More Information
Publisher
Hamburg
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
Depending on the specific circumstances of your case, different documents may be required. The responsible authority can provide you with more detailed information. Please also refer to the further links provided.
Preconditions
- Their employment does not exceed the prescribed limits on scope or income.
- They have reached a contractual agreement regarding employment.
- As the employer, you register the employment with the Minijob Center and pay the required contributions.
Hints
There are no special considerations.
fee
- Advance payment
- no
Basis for legal action
Section 8 Paragraph 1 Number 1 of the Fourth Book of the Social Code (SGB IV)
https://www.gesetze-im-internet.de/sgb_4/__8.html
Legal Remedies
Not applicable
Related Links
- Information on marginal employment and employment in the transition areaCurrently this link is only available in german
- Mini job centerCurrently this link is only available in german
- Website of the Federal Ministry of Labor and Social AffairsCurrently this link is only available in german
Procedure
- They conclude a written employment contract.
- Before work begins, you as the employer must register the minijob with the Minijob Center.
- As an employee, you begin the work and, if necessary, keep records of hours worked or activities, especially in the case of hourly pay.
- As an employer, you report the employment to the Minijob Center on a monthly or quarterly basis, pay the flat-rate contributions and document the employment.
- After the employment ends, the minijob is formally terminated; you may receive certificates regarding periods of employment and contributions.
Deadlines
For employees: None
For employers:
You must register the employment before work begins. You must report any changes immediately. Flat-rate contributions for taxes and social security must be paid monthly or quarterly.
For short-term mini-jobs, the employment must not last longer than 3 months or 70 working days in a calendar year.
Processing time
In most cases, the registration of a mini-job is processed within a few days to one to two weeks, especially if all required documents have been submitted in full.