Working after high school graduation
June 8, 2009 | 30,00 EUR | answered by Dr. Lars Nozar
Hello,
I am currently completing my high school diploma and plan to earn some money first before starting to study. My studies will only begin in the winter semester, so I have 3 months to earn money.
Do I have to pay taxes if I want to earn more than €400 in a mini job, and how much would the tax contributions be for me and my employer?
Hello, great that you want to work. I have always done that too. But to the question:
A holiday job is defined briefly as follows:
In this case, no more than 50 days
per year or two months in a row (5-day week)
can be worked, no matter how much is earned or worked, unless the activity is carried out professionally.
However, that should not matter based on the question.
Mini-jobbers are only allowed to earn 400 euros per month,
Christmas or vacation pay
is taken into account.
Exception: If unforeseen
additional work arises, more than
400 euros can also be earned.
No limit to the weekly
working hours. (The Youth Employment Protection Act applies to 15- to 18-year-olds).
The so-called mini-jobbers generally do not need a tax card. The respective employer pays two percent flat-rate wage tax. The employer must pay attention to this.
Social insurance contributions are exempt for the mini-jobber. However, the employer pays a flat rate contribution of 13 percent for health insurance and 15 percent for the
pension insurance, depending on the monthly wage. The employer must take care of this.
If the mini-jobber works in a private household, something else applies. Then the employer pays five percent health insurance contributions and another five percent pension insurance contributions.
Then comes the next level, the so-called "Midi-Job," 800-euro job, or low-wage worker.
Such an activity is then subject to tax. A tax card is required. This activity is also subject to social insurance. If you are already enrolled as a student, the following applies: Students who do not work more than 20 hours per week do not pay health, long-term care, and unemployment insurance! This must also be considered.
Third step, if you want to earn more:
Then you would be a "normal" employee without the mini-job benefits for you or the employer.
So, the question should be answered. I hope I have helped you and wish you much success in your studies.
