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Definition of marginal employment (mini job)
Minor employment is also known colloquially as a “mini job”. This is a designation for 2 types of employment relationships: low-paid jobs and short-term jobs. They differ from other employment relationships in terms of both taxation and social security.
What is marginal employment or a mini job
Low-wage jobs are jobs for which no more than € 400 per month are paid on a regular basis. Short-term employment exists if an activity lasts at least 5 working days per week for a maximum of 2 months or does not take up more than 50 working days within a calendar year.
Difference from other employment relationships
Low-paid jobs differ from other employment relationships in that the employee does not have to pay taxes and social security contributions. However, the employer must pay up to 30.1% of the wages for the mini job. This includes contributions to pension insurance, health insurance and taxes.
In certain circumstances, such as when a mini-jobber is employed in a private household, this percentage can decrease. In the case of short-term employment, the amount of income is insignificant, but only as long as the activity is not carried out professionally, i.e. is of subordinate economic importance for the employee.
Short-term jobs are free of social security for employees and employers?
Short-term employment is free of social insurance for employees and employers. The employer does not have to pay any flat-rate contributions. However, it is
the wages from short-term employment are fully subject to wage tax.
see also employment policy