Self-employed and employee - what remains?
December 13, 2009 | 20,00 EUR | answered by Irmingard Huber-Stempfel
Dear Sir or Madam,
I am currently only working 50% due to my daughter. I would like to start working as a self-employed childminder alongside my current job (I have already completed the necessary training and have received enough inquiries). However, I am wondering how much of the income from childminding will actually be left for me. Do I still have a right to the "allowance" of up to 360 or 400 euros for health insurance and pension contributions, even though I am employed? Or will I be required to pay social security contributions from the first euro earned? What tax obligations should I expect with actual profits?
It would be helpful if you could perhaps explain this to me with an example (e.g. what would be left from 100 euros profit).
Ultimately, I just want to know if becoming self-employed is worthwhile, or if it might not be worth it after all.
Thank you very much.
Dear questioner,
I will answer your questions as part of the initial consultation.
1. If you are insured through your family, you can be self-employed in health insurance on a part-time basis. You are not allowed to have employees and must only work part-time (less than 18 hours per week). If your taxable profit is below €360, there is no obligation to have health insurance.
2. Since January 1, 2009, childminders are generally required to have pension insurance. The insurance obligation arises when the activity is not marginal, i.e. when the childminder regularly earns a taxable income (taxable profit) of more than €400 per month from their self-employment.
Childminders, if their profit exceeds €400 per month, must pay a contribution calculated from half of the reference amount (in 2009: €1,760 per month) for insurance in the first three calendar years of self-employment (2009 = €250.74 per month). At any time, a contribution (in 2009: €501.48) based on the reference amount (in 2009: €2,520 per month) or an income-related contribution (19.9% of the taxable profit) can also be chosen.
3. According to the Federal Ministry of Finance BStBl I 2008,17, a monthly amount of €300 per child is tax-free. This covers the operating expenses (costs). This is a so-called operating expenses lump sum.
I cannot calculate the tax for an amount exceeding €300 per child. It depends on many factors, such as the income of the husband.
Yours sincerely,
I. Huber-Stempfel
Lawyer and tax advisor
