Marginal employment (mini job)

  • 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.


Employees with wages of up to € 450 per month.

Related Links

  • Information on marginal employment and employment in the transition area
  • Website of the mini job center
  • Website of the Federal Ministry of Labor and Social Affairs

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