Minijob im Gewerbe, Meldung bei der Minijob-Zentrale

• § 8Sozialgesetzbuch Viertes Buch (SGB IV)- Einzelnorm
• § 172Sozialgesetzbuch Sechstes Buch (SGB VI)- Einzelnorm

Obligation to report marginal employment relationships in trade and industry pursuant to the Social Code, Fourth and Sixth Book (§ 8 SGB IV, § 172 SGB VI)

If you employ workers with marginal wages of up to EUR 538.00, you must register the employment relationships with the Minijob-Zentrale. In addition to the obligation to register with the Minijob-Zentrale, there is also an obligation to register and contribute to the statutory accident insurance.

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

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

• the remuneration does not regularly exceed EUR 538.00 per month ("marginally remunerated employment") or
• the employment is limited to a maximum of three months or 70 working days within one calendar year ("short-term employment").

Short-term employment is exceptionally not considered a mini-job if the employment is carried out professionally and the remuneration exceeds EUR 538.00 per month.

Attention! If it is not a mini-job, you do not have to handle the social security notifications and contribution payments with the mini-job centre, but as a rule with your employee's health insurance.

• Notification for social insurance
• Contribution statement

• Employment relationships with total earnings of a maximum of EUR 538.00 / month (annual earnings limit EUR 6,456.00) or
• short-term mini-job (temporary help): three months or 70 working days

Exceeding the annual earnings limit up to a maximum of EUR 7,532.00 only occasionally and not foreseeably does not terminate a marginally remunerated employment. Occasional is a period of up to two months within a time year. Unforeseeable is, for example, an increased workload that arises because of the absence of another employee due to illness. Furthermore, the total earnings in the months of the overrun may not exceed twice the earnings limit - i.e. EUR 1,076.00.

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

for the message: none

In order to register an employee for the first time, you need a company number. Apply for one 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 insurance or a mini-job. The personnel questionnaire, which the Minijob-Zentrale makes available on its website, helps you to do this.
• If the employment is marginal, register the employee with the Minijob-Zentrale. You must use an approved system-tested programme to submit the registration. For example, you can download and install the software "sv.net".
• In addition to the social insurance notifications, you must also submit a contribution statement to the Minijob-Zentrale for individual employees. This contains the contributions and levies to be paid by the employer for a month on the basis of all marginal employment relationships.

Registration:

• in principle with the first statement of account
• at the latest six weeks after the start of employment

Attention! Exceptionally, a so-called 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 due time before the due date (monthly third last bank working day)

Pension insurance

• Mini-jobbers are generally subject to compulsory pension insurance and pay a contribution on top of the contribution you pay as an employer. Upon application (form), mini-jobbers can be exempted from compulsory insurance, which, however, means that they are only entitled to pension insurance benefits on a pro-rata basis.
• Notify the mini-job centre of the exemption within six weeks via the social insurance notification (SV-Meldung). You should include the application for exemption in 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.

non applicable