Taxation on marginal employment
Dear Sir or Madam,
A friend of mine (student) has the following tax question. She has two part-time jobs, details below. Are there any additional taxes or social security contributions to be expected as a result? It should remain within the scope of marginal employment.
+++
Side Job 1: School (September '16 to July '17): Flat rate of 227.75 EUR per month. She has been offered by the school to have the first 200 euros paid out as this instructor lump sum.
+++
Side Job 2: Company (October '16 to December '16): She is employed on a marginal basis or as a short-term employee under the 70-day rule. In March and April, she has worked 28 days so far, therefore there are still 42 days left. She earns 8.50 per hour.
+++
Thank you for your assessment!
Best regards
