Main job and MiniJob (400 € basis)
March 28, 2012 | 25,00 EUR | answered by Michael Herrmann
Hello,
I have a question regarding the taxation of a mini job if I already have a main job.
I am 22 years old, married, tax class 4; and starting a mini job (on a 400 € basis) from 01.04.12, but I already earn about 2400 gross in my main job.
Now the question is whether I have to declare the 400 € job in my tax return, and if so, whether I have to pay taxes on it afterwards. So whether the 400 € will remain completely additional to me or if I may have to pay more taxes.
Thank you in advance.
Dear inquirer,
First of all, thank you very much for your inquiry, which I am happy to answer based on the information you provided and considering your commitment to an 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.
No. Employment subject to minor employment regulations is tax-free if the wages do not exceed 4,800 euros in the calendar year. The employer pays flat rates to the pension and health insurance.
Tax exemption only applies if the employer assumes a flat rate of 2% for income tax, including solidarity surcharge and church tax, and therefore waives the need for a tax card. If you have not submitted a tax card, you can assume that the employer will apply a flat tax rate. The mini job will not be reported in the tax return.
I hope that this information gives you a sufficient overview of the situation in the context of your commitment and this initial consultation, and remain
Yours sincerely
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor
