The 400-euro job – short-term or marginally paid employment
- Mini-jobs are basically categorized according to the duration of the employment (short-term employment relationships) or the amount of remuneration for the work performed – usually a flat rate of 400 euros. Hence the term 400-euro job. Short-term employment, for example, is one that is limited to exactly three weeks from the outset, for example because you are taking on a holiday replacement or are engaged for a specific, temporary project.
- In addition, a distinction is made between mini-jobs that are carried out commercially and those that are carried out in private households, for example as a gardener or cleaner.
- The mini job has advantages and disadvantages. Anyone who pursues a low-wage job does not pay income tax for this, since the income is still below the tax-free allowance. For you, gross equals net. Social security contributions are paid as a lump sum by the employer. However, as a mini-jobber you usually have neither health nor nursing care nor pension insurance.
What changes if you accept two part-time jobs
If you accept two mini-jobs at the same time, your monthly wages will be added together. If the sum total exceeds the 400-euro limit, your employment relationships are no longer insurance-free mini-jobs.
- If your monthly income is over 400 but under 800 euros, you will be classified in the sliding zone for mini or midi jobs. For you, this means that you do not have to pay the full rate of social security contributions as soon as you exceed the EUR 400 limit with your two mini-jobs. The sliding zone was introduced for such low-wage jobs. This means that within these income limits between EUR 400 and EUR 800, the social security contributions increase progressively, starting at an income of EUR 400 at a rate of 4% and gradually increasing up to 21% if you earn EUR 800 per month.
- However, this only applies to employees who only do these mini-jobs to earn their living. Employees who accept mini-jobs in addition to a main job that is subject to compulsory insurance in order to supplement their income must pay the full contributions – both for taxes and for social security contributions.
Several mini jobs – that’s what it looks like for tax purposes
- If you have two mini-jobs with two different employers, you need two income tax cards. You can have your second income tax card issued by the relevant tax office. It is advisable to enter a so-called add-on amount on the first wage tax card and the corresponding allowance on the second tax card. In this way, you save yourself the provisional deduction for income tax.
- At the end of each year, you must then submit an income tax return to the responsible tax office. Many will do their income tax return themselves for cost reasons. The submission deadline here is May 31 for the previous year. If you have your tax return prepared by a tax consultant, the tax authorities will grant you an extension of the deadline until December 31st. If necessary, you can personally apply to the tax office for an extension of the deadline if you are unable to submit the tax return on time for important and understandable reasons.
- There are firmly defined assessment bases for income taxation, which are based on your tax rate, your living conditions and the expenses incurred as a result of the mini-jobs (e.g. work clothes, work equipment, travel expenses).
- No tax is due up to a taxable income of €8,004. Anyone who achieves a monthly income with their two mini-jobs that does not exceed an average of 667.00 euros/month only submits their tax return at the end of the year pro forma and does not have to pay any taxes. Anyone who earns more than 667 euros per month from the income from the two mini-jobs must pay income tax on the part of their income that exceeds the basic allowance of 8,004 euros.
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