Minijob

A mini-job is a form of minor employment in which the employee earns a maximum of 520 euros per month or is only employed for a limited period of time.

This type of employment is widespread in Germany and is often found in industries such as catering, retail or domestic help. Minijobs often offer flexible working hours and are particularly suitable for students, pensioners or people who want to earn some extra money on the side.

For the employee, a mini-job is usually free of social security, as the employer pays lump sum social security contributions and taxes. Among other things, the employer pays lump sum contributions to pension insurance and health insurance, while the mini-jobber only has to make a small contribution to pension insurance if he does not allow himself to be exempted from this obligation. In addition, mini-jobbers do not have to pay income tax in most cases, which makes this form of employment particularly attractive. Employers also benefit because they have lower non-wage costs and can draw on a flexible workforce.

However, there are also limits: If the employee regularly earns more than 520 euros or works over a longer period of time, the job is subject to social security contributions. It is therefore important to keep a close eye on income limits. In addition, it may be useful to address the issue of pension insurance contributions, as these can increase subsequent pension entitlement even with mini-jobs.