Minijob im Gewerbe, Meldung bei der Minijob-Zentrale

• § 8 Sozialgesetzbuch Viertes Buch (SGB IV) - Geringfügige Beschäftigung und geringfügige selbständige Tätigkeit; Geringfügigkeitsgrenze
  
• § 172 Sozialgesetzbuch Sechstes Buch (SGB VI) - Einzelnorm

Obligation to register for marginal employment relationships in the commercial sector in accordance with the German Social Code, Fourth and Sixth Book (§ 8 SGB IV, § 172 SGB VI)

If you employ employees* with marginal wages of up to EUR 556.00, you must register the employment relationships with the Minijob Centre. In addition to the obligation to register with the mini-job centre, there is also an obligation to register and contribute to statutory accident insurance.

Together with the individual social security notification for the mini-jobber, you also submit a contribution statement in an electronic procedure showing the amount of your contributions in the respective contribution month.

Mini-jobs" are marginal employment. This is the case if either

• the pay does not regularly exceed EUR 556.00 per month ("marginally paid employment") or
• the employment is limited to a maximum of three months or 70 working days within a calendar year ("short-term employment").

As an exception, short-term employment is not considered a mini-job if the employment is carried out on a professional basis and the remuneration exceeds EUR 556.00 per month.

Please note! If it is not a mini-job, you do not have to process the social security notifications and contribution payments with the mini-job centre, but generally with your employee's health insurance provider.

*) In order to remain comprehensible, we limit ourselves to the generalised personal designations, they always refer to each gender - the editors

• Social security notification
• Contribution statement

• Employment relationships with total earnings of a maximum of EUR 556.00 / month (annual earnings limit EUR 6,672.00) or
• short-term mini-job (temporary help): three months or 70 working days

If the annual earnings limit is exceeded only occasionally and unforeseeably up to a maximum of EUR 7,784.00, this does not terminate marginally paid employment. Occasional is a period of up to two months within a given year. Unforeseeable is, for example, an increased workload due to the absence of another employee due to illness. Furthermore, the total earnings in the months in which the limit is exceeded may not exceed twice the earnings limit - i.e. EUR 1,112.00.

Earnings are not relevant for short-term mini-jobs.

for the message: none

To register an employee for the first time, you need a company number. Apply for this at the Central Company Number Office of the Federal Employment Agency.

Assessing the employment relationship

• As an employer, you must first determine whether the employment is subject to social security contributions or whether it is a mini-job. The personnel questionnaire provided by the Minijob Centre on its website can help you with this.
• If the employment is marginal, register the employee with the Minijob Centre. You must submit the notifications using an approved, system-tested programme. For example, you can download and install the "sv.net" software.
• In addition to the social security notifications, you also send the mini-job centre a contribution statement for individual employees. This contains the contributions and levies to be paid by the employer for a month due to all marginal employment relationships.

Registration:

• generally with the first payroll
• no later than six weeks after the start of employment

Attention! In exceptional cases, immediate notification may be required for employment relationships in sectors with an increased risk of undeclared work and illegal employment.

Transmission of the contribution statement:

• in good time before the due date (third last bank working day of the month)

Pension insurance

• Mini-jobbers are generally subject to pension insurance and pay their own share of the contribution that you pay as an employer. On application (form), mini-jobbers can be exempted from compulsory insurance, although this means that they are only entitled to a proportionate share of the pension insurance benefits.
• Notify the mini-job centre of the exemption within six weeks via the social insurance notification (SV-Meldung). You should keep the application for exemption with your business documents.
• In the case of short-term mini-jobs, neither you as the employer nor the mini-jobber have to pay contributions to the statutory pension insurance scheme.

not applicable