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ONLINE - Tutoring by students (400 euro jobs or similar?)

ONLINE - Tutoring by students (400-euro-jobs or similar?)

Dear Sir or Madam,

I would like to hire qualified students for ONLINE tutoring, which I could bill very precisely on an hourly basis (and potentially continue/rehire as needed). The standard contract option for students is the 400-euro job (mini-job). Are there better-suited contract options that are more typical for tutoring, and what advantages/disadvantages would they have for the employer/employee (students)? Are there suitable job contracts available (for a duration of x, with a weekly number of hours y, and an hourly rate of z)? Would the student then need to be a self-employed individual with a tax number?

Of course, it is also possible to convert a 400-euro job and account for the contributions that I, as the employer, would have:
- 11% for health insurance
- 12% for pension insurance
- 2% income tax
- Continued payment in case of illness
- Holiday pay
- Job security
- Paid vacation

Thank you in advance for your support.

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on the information you provided and in the context of your situation for an initial consultation as follows:

You can employ the students either under an employment contract or a freelance service contract (so-called freelance employee).

In the case of an employment contract, the student works within an employment relationship, providing you with a wage tax card.

The distinction between an employment or service relationship is determined by general principles.

An employee is someone who is dependent on instructions regarding the place, time, and nature of the services to be performed. A key factor in the assessment is the working hours. If the student can freely determine when to perform the contracted service, this is a strong indication of a position as a freelance employee.

As a freelance employee, the student carries out freelance teaching activities.

You should seek detailed advice on this matter.

I hope that my explanations have been helpful in your situation.

Best regards,

Ulrich Stiller
Tax advisor/Diploma in Business Administration

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Dipl.BW/SB Ulrich Stiller

Dipl.BW/SB Ulrich Stiller

Leonberg, Württ

Seit ca. 46 Jahren im Steuerrecht tätig, davon seit 1981 selbständig als Steuerberater. Ich berate Arbeitnehmer, Unternehmer und Unternehmen sowie Privatpersonen. Ein Schwerpunkt meiner Tätigkeit ist die bundesweite Vertretung von Steuerpflichtigen vor den Straf-und Bußgeldstellen der Finanzämter einschl. der Steuerfahndung, wenn ein Steuerstrafverfahren eingeleitet worden ist. Desweiteren vertrete ich Steuerpflichtige im Rahmen von Rechtsbehelfsverfahren vor den Finanzämtern und führe Klageverfahren vor allen deutschen Finanzgerichten einschl. des Bundesfinanzhofesfinanzhofs zur Durchsetzung Ihrer Rechte durch.

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