Are there any special features in the payroll processing of mini-jobbers?
May 29, 2022 | 40,00 EUR | answered by Günther Tiefental
Dear tax consultant,
My name is Irmgard Siebert and I work with some mini-jobbers in my company. So far, I have always done the payroll myself, but recently I have noticed some peculiarities that I do not quite understand.
The mini-jobbers each work a maximum of 450 euros per month and are therefore exempt from social security contributions. However, I have noticed that various deductions such as income tax or health insurance are listed on the payroll. Is this correct?
I have also heard that there is a flat tax of 2% that I, as the employer, must pay. How does this work exactly and how can I ensure that I am calculating everything correctly?
I am concerned that I may be making mistakes in the payroll of the mini-jobbers and thereby getting into legal trouble. Therefore, I would like to know if there are any special laws or regulations regarding the payroll of mini-jobbers that I need to pay particular attention to.
Could you please explain in detail how the payroll for mini-jobbers works and what special considerations I should be aware of? I am very grateful for your help.
Kind regards,
Irmgard Siebert
Dear Mrs. Siebert,
Thank you for your inquiry regarding the payroll for mini-jobbers in your company. It is understandable that you are concerned about ensuring correct payroll to avoid legal issues. I am happy to explain to you the key points to consider when handling the payroll for mini-jobbers.
First and foremost, it is important to know that mini-jobbers represent a special form of marginal employment. This means that these employees are not allowed to earn more than 450 euros per month in order to remain exempt from social security contributions. However, being exempt from social security contributions does not mean that no deductions apply.
When processing the payroll for mini-jobbers, usually income tax and solidarity surcharge are deducted. This is done to fulfill the income tax obligation of the mini-jobber. The amount of income tax depends on the individual tax class of the mini-jobber, which they have provided to you. The solidarity surcharge is usually 5.5% of the income tax.
In addition to income tax and solidarity surcharge, there is a flat-rate tax of 2% that you as the employer must bear. This flat-rate tax is calculated on the mini-jobber's wages and must be remitted to the tax office by you. It is independent of the individual tax class of the mini-jobber.
It is crucial that you, as the employer, correctly process the payroll for mini-jobbers to avoid possible legal issues. Make sure to calculate and remit income tax and solidarity surcharge accurately. Additionally, do not forget the 2% flat-rate tax to avoid any tax payments.
Furthermore, when employing mini-jobbers, there are specific regulations that you should adhere to. For example, you need to have a written employment contract with the mini-jobber and adhere to the earnings limit of 450 euros per month. It is also important to create regular payroll statements and remit the contributions to the tax office on time.
Overall, processing the payroll for mini-jobbers involves some specific considerations that need to be taken into account. If you are unsure, I recommend seeking advice from a tax advisor to ensure that everything is processed correctly.
I hope that this information has been helpful to you and I am available to assist with any further questions.
Best regards,
Günther Tiefental
