Midijob and 2 Minijobs possible.
March 8, 2013 | 25,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
Hello,
the following situation: We want to hire an employee on a mini-job basis. She already has a main job where she earns 700 euros gross (so a main employment) and a mini-job where she earns 200 euros. Now the question arises whether we can hire her for a second mini-job. I read on the internet that if you have a main job, you can only have one mini-job, the second mini-job will then be counted as a main employment and is subject to social security contributions.
Thank you for the response.
Dear inquirer,
Thank you for your inquiry, which I would like to answer taking into account your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can alter the tax result.
An employee who already has a main job subject to social security contributions amounting to 700.00 EUR can only have a 450-euro mini job on the side, earning 200.00 EUR. The second and any additional 450-euro mini jobs will be added up with the main employment and are subject to social security contributions for pension, health, and long-term care insurance. Only unemployment insurance contributions do not have to be paid for these jobs. The mini job taken on first in time is always exempt from being added up with the main employment.
Kind regards,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Am Wieksbach 55
33378 Rheda-Wiedenbrück
Phone: 05242/4055666
Fax: 05242/4055677
e-mail: office@illiges-steuerberatung.de
Website: www.illiges-steuerberatung.de
