WAY - Registration for "active assistance" in individual cases
July 29, 2012 | 30,00 EUR | answered by Michael Herrmann
In condominiums, owners often want to save costs by making decisions that owners or residents themselves want to carry out repair and maintenance measures with their active help.
In general, a small fee is agreed upon, which the person involved should receive for their work.
These are often individual measures that are not intended to be carried out permanently.
For example, for a repair to the common property, the person involved should receive a fee of 100 euros.
If this activity is not voluntary but paid, the question often arises as to where this person should be registered. Typically, registration with the Knappschaft, the employers' liability insurance association, or the tax office is considered, similar to a mini-job situation.
Where should the affected owner or resident of an owner be registered for this one-time "active assistance" thereafter?
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 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.
By providing paid assistance, you are somewhat in a grey area, which makes a clear classification difficult.
In my opinion, there is no employment relationship in terms of tax and social security law, as you are not integrated into the employer's work organization, such as a caretaker, for example. This would require at least a task oriented towards repetition, which is also remunerated in a way that goes beyond a mere expense allowance.
The income is generally taxable nonetheless. There are earnings from self-employment. If the recipient is an employee in their main job, these earnings are tax-free up to €410 per year.
If there is an employment relationship, it could be classified as a short-term employment relationship, which would also be exempt from social security contributions. Otherwise, there is the option of a marginal employment relationship with the payment of flat-rate social security contributions and income tax to the Federal Employment Agency.
The need to register with the employers' liability insurance association must be checked separately in any case and is not part of tax advice. Due to the liability risk of the client, it is always advisable.
I hope that these explanations have provided you with a sufficient overview of the situation within the scope of your inquiry and this initial consultation, and I remain
Yours sincerely,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant
