Two 400 Euro basic jobs
December 4, 2009 | 15,00 EUR | answered by Matthias Wander
If someone (tax class 5) has two 400 euro basis jobs, do they have to pay taxes? How does that work? Is it worth it at all? This is about a married couple, where one spouse is employed with a gross income of around 2300 euros (tax class 3). Thank you!
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided in an initial consultation.
A minor employment (so-called mini job) remains tax and social security free up to an amount of 400,- € per month. This also applies if you have multiple minor employments at the same time, as long as the total earnings from all mini jobs do not exceed 400,- € per month. If the limit of 400,- € is exceeded, tax and social security obligations apply to ALL minor employments. Unless the mini jobs are carried out alongside a main employment. In that case, the first minor employment taken on remains tax and social security free.
The main employment of the other spouse does not play a role in this.
I hope this gives you an initial overview.
Best regards,
Wander
Tax consultant
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