Taxes for mini-jobs (not subject to social security contributions)
October 24, 2011 | 30,00 EUR | answered by Michael Herrmann
Dear Sir or Madam,
In addition to my training, I also have a mini job on a 400 euro basis. However, due to a family incident, I now need a higher income, so I spoke to my boss and he agreed.
The employment contract remains unchanged: mini job on a 400 euro basis not subject to social security contributions.
Starting this month, my working hours will change from 35 to 80 hours per month.
At a wage of 11.13 euros per hour, this amounts to 890.40 euros per month (gross).
Unfortunately, my boss could not tell me how much taxes will now be due in total and how much will actually remain at the end of the month.
The most important information about me is:
23 years old
childless
tax class 1 (single)
no church tax
no tax allowance
Health insurance with Barmer GEK (family-insured through mother)
Federal state of Saxony
Can you tell me exactly which taxes will be due and how much they will amount to in total?
I thank you in advance for your response and remain with kind regards.
Dear inquirer,
First of all, thank you for your inquiry, which I am happy to answer based on the information provided and in the context of your involvement in an initial consultation. The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.
The part-time job in question is a secondary employment. Since you are likely already working your training employment on a tax card, you will need to submit a tax card with tax class VI to the employer of the part-time job. This will result in a high deduction of income tax, as all tax benefits are already included in your first employment under tax class I. The calculation is as follows:
Gross salary 890.40€
Social security deductions - 185.87€
Income tax deduction - 108.79€
Net income 595.74€
The income tax deduction is an advance payment on the annual income tax liability and is collected through a standardized procedure. Therefore, it is often the case that the wages processed under tax class VI are overtaxed. The income tax burden is correctable if you submit an income tax return. Any excess income tax will then be refunded. If the wages from the training employment are lower than 890.40€, it may be worth considering processing this income under tax class VI.
I hope that these details provide you with a sufficient overview of the situation within the scope of your involvement and this initial consultation.
Kind regards,
Michael Herrmann
Graduate in Financial Management (FH)
Tax Consultant
