Bill for work done for a company?
December 4, 2014 | 50,00 EUR | answered by StB Steffen Becker
How can I bill my work for a company? I am retired, but I have a 400€ job with another company. Until retirement, my wife had a business that carried out surveying and billing work. We closed this business down 3 years ago. Now, a former client who had an earthmoving business has unexpectedly passed away. The heirs have asked me to create a survey for the billing of two earthworks (covering the overburden soil of gravel pits) that have been carried out but not yet billed. How can I get paid for my work without any hassle with the tax office? The amount is approximately 1500€.
Dear inquirer,
Thank you for your inquiry. I will answer it as part of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.
As the most practical solution, I would suggest that the contractor hires you as a short-term employee. This is possible in addition to a mini job.
The requirements include, among others, that the employment is not professional (which should not be the case for you as a retiree), is limited in advance and may not last longer than 2 months (3 months in 2015) or 50 days/year (70 days/year in 2015) if not worked continuously for 5 days/week.
However, the payment must be processed according to the tax class.
There is also the option of a flat tax of 25% by the employer. However, the requirement is that the short-term employment is carried out for no more than 18 consecutive working days and the daily wage does not exceed €62 (see also § 40a EStG).
The employment would be exempt from social security contributions if all requirements are met.
You can find more information on this at the Minijob-Zentrale:
http://www.minijob-zentrale.de/DE/0_Home/01_mj_im_gewerblichen_bereich/06_kurzfristiger_mj/node.html
If you require further, more in-depth consultation for a fee, please contact me at stb-becker@arcor.de.
I hope I was able to help you.
Sincerely,
Steffen Becker
Tax consultant
