Socially insured employment relationship + sideline business + mini job?
April 11, 2011 | 35,00 EUR | answered by Michael Herrmann
Good day, I have the following question:
Currently, I am self-employed full-time. Starting July 1st, I would like to return to a job subject to social insurance:
Approximately 1000 - 1200 euros gross monthly salary.
I will change my main business to a secondary business: approximately 800 euros net monthly invoiced.
Can I also have a mini job in addition to both incomes?
And can I easily exit my private health insurance if I start a job subject to social insurance again?
Thank you very much in advance!
Kind regards!
Dear inquirer,
First of all, thank you for your inquiry, which I would be happy to answer based on the information you provided and in the context of your initial consultation. The response is based on the facts presented. Missing or incorrect information about the actual circumstances can affect the legal outcome.
You can of course perform the planned activities simultaneously. From your self-employment, you will earn either commercial or freelance income. As an employee, you will earn income from non-self-employment. The mini-job is exempt from social security contributions and taxes if the regular monthly salary does not exceed an average of 400 euros per year. This corresponds to an annual amount of 4,800 €.
As a main employed person, you are required to be insured in the statutory health insurance. Income from self-employment obtained as a secondary job may also be subject to contributions. For self-employed individuals, a return is possible, especially if you take on an employment relationship with a salary below the insurance threshold, which applies in your case.
A return to the statutory health insurance is already possible for older insured persons, but it has been restricted since the Health Reform Act of 2007. One requirement for switching to the statutory health insurance is that one has been a member of such insurance for at least 90% of the second half of their working life (§ 5 para. 1 no. 11 SGB V). The legislator aims to prevent employees from benefiting from the low contribution rates of private health insurance in their younger years, but then switching back to the much cheaper statutory health insurance in old age.
More detailed information is therefore necessary on this topic. You should discuss your current situation with the statutory health insurance to which you want to return.
I hope that with this information, I have provided you with a sufficient overview of the situation within the context of your inquiry and this initial consultation.
Kind regards,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant
