Employing a mini-jobber in an inheritance community
August 11, 2012 | 30,00 EUR | answered by Dr. Yanqiong Bolik
Dear tax consultant,
I am a co-owner in an inheritance community of an property. I own 3/4 of this property, which consists of rented apartments.
I would like to appoint my wife or a third party to take care of the tasks related to renting and management. I envision a monthly salary in the form of a mini job amounting to 150 EUR.
I understand that the mini job is not eligible for the household check procedure (due to profit orientation in the rented property).
Can the inheritance community appoint such a mini job or is another legal form (e.g. GbR) required for this purpose? What needs to be done in this case?
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your effort 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 information can change the tax result.
An inheritance community as the landlord of a property can offer a marginally employed job (mini job). The mini job regulations apply exclusively within the framework of dependent employment relationships. Therefore, the inheritance community acts as an employer in such an employment relationship. The mini jobber as an employee does not have to pay contributions. The lump-sum social security contributions are paid by the employer. With regard to the payment of contributions to the mini job center and the reporting procedure for social security for mini jobs, the employer in particular has to do the following:
- When hiring the first mini jobber, the inheritance community as the landlord is subject to reporting obligations and needs a business number, which you can apply for at the Business Number Service of the Federal Employment Agency.
- The employer must carry out the social security assessment of the employment at the beginning and during the employment period.
- After determining the marginal employment relationship (a mini job) at the beginning of the employment, the employer must register the employee (mini jobber) with the mini job center.
- During the employment period, the employer must inform the mini job center in a timely manner of the total amount of contributions he has to pay for mini jobbers for one month.
- And of course, the employer must ensure that the contributions are paid to the mini job center on time.
Please note that reports and contribution statements may generally only be transmitted by data transfer using approved system-tested programs or machine-generated aids. Transmission of data in paper form or on data carriers is generally no longer permitted.
Even in mini job employment relationships, employers have many obligations to observe, especially the obligation to assess the social security relationship of the respective employee. If the employer makes an incorrect social security assessment, there may be demands for social security contributions. Therefore, I recommend seeking professional advice if you feel unsure in this area.
I hope I could help you get an overview.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
