How do I proceed if an employee has a part-time job in addition to their main job?
March 24, 2024 | 40,00 EUR | answered by Elvira Klinger
Dear tax consultant,
My name is Katja Kraftner and I work as a HR manager in a medium-sized company. In our team, we have an employee who also works a part-time job in addition to his main job with us. This employee has informed us that he also works in another company in addition to his full-time position with us.
I am concerned that there may be complications in the payroll process, as I am not sure how to proceed in this case. What impact does the part-time job have on the payroll and what specific considerations should I be aware of? Are there any special legal regulations or requirements that I need to consider?
I want to ensure that the payroll is done correctly and legally, and that the employee properly divides his working hours. Can you please explain to me the best approach to correctly process the payroll for this employee? Are there any specific forms or methods of calculation that I should use?
I look forward to your support and thank you in advance for your help.
Best regards,
Katja Kraftner
Dear Mrs. Kraftner,
Thank you for your inquiry regarding the payroll for an employee who, in addition to his main job with you, also holds a part-time job in another company. This situation can indeed lead to certain complications in the payroll process, as there are various legal regulations and peculiarities to consider.
First and foremost, it is important to know that an employee generally has the right to hold a second job alongside his main employment. This is legally permitted in Germany and is usually regulated by an employment contract that grants the employee the right to engage in secondary activities. However, as the person responsible for personnel, you must ensure that the employee's working hours and breaks are scheduled in a way that allows him to fulfill his obligations in both jobs without violating any legal regulations.
In terms of payroll, this means that you must record the working hours and remunerations of the employee for both jobs separately. It is important to accurately divide the working hours and perform the hours calculations for both jobs separately. This is essential to ensure that the employee does not exceed the legally defined maximum working hours and rest periods.
Furthermore, when processing the payroll, you should also ensure that you calculate and remit the social security contributions correctly. Usually, all of the employee's earnings, including his remuneration from both jobs, are subject to social security contributions. Therefore, it may be necessary to adjust and calculate the contributions accordingly.
There are no specific forms or methods of calculation that you must use in this case. You can prepare the payroll for the employee as usual, but make sure to accurately record all relevant information regarding his working hours and remuneration from both jobs.
If you are uncertain or have further questions, I recommend seeking advice from an experienced tax advisor who can assist you with the payroll for this employee. A professional tax advisor can help you comply with all legal requirements and ensure that the payroll is done correctly and in compliance with the law.
I hope this information is helpful to you and I am available for any further questions.
Best regards,
Elvira Klinger
Tax Advisor
