Employment in the transition area (mid-job)
Unfortunately this specification of service has not yet been completely translated.

  • The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM).
  • Employees with an employment relationship in the transitional area are subject to compulsory insurance in all areas of social security, but only have to pay a reduced share of the total social security contribution.
  • More information on tax and social security treatment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).
No

Preconditions

Employees with regular wages of € 450.01 to € 1,300.00 per month

Hints

Up to and including 06/30/2019, the upper wage limit was € 850.00 per month.
Instead of "employment in the transition area" it was called "employment in the sliding zone".

Related Links

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

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