Special payout for mini job relationship
February 2, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen
€450 mini job in 2020 with a 2% flat tax, now the employer pays out old vacation pay of over €3000 in December 2020 without questioning. Does the mini job disappear for tax purposes due to the payout and thus become a marginal employment for the entire year 2020 which must be reported to the tax office in case of joint assessment, or can only the amount paid out over €3000 be declared for tax purposes?
Hello,
If the vacation is not granted as free time, but instead compensated with money, there will be a higher salary payout than originally planned. Through this additional vacation compensation (one-time payment), the income threshold of €5,400 per year for accepting a minor employment may be exceeded. However, exceeding this threshold is harmless if the payment was occasional and unpredictable. It must not have been planned. Exceeding the income threshold would be harmless for a maximum of 3 months in the calendar year.
As mentioned before, the event of the payout must be unexpected. In this case, the status as a minor employee remains. However, you should speak with your employer again about how this payment was treated. If he did not treat this payment within the €5,400 annual limit (= minor employment relationship), he would have to settle this amount separately and subject it to wage tax deduction. Then, you would also have to include the amounts in your tax return (amounts for December). In that case, you would need a separate wage tax certificate.
I hope this answers your question, but feel free to ask any further questions at no cost.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your request could be different.
Best regards,
Knut Christiansen
Tax consultant
