Minijobs – also known as marginal employment (geringfügige Beschäftigung) – are a flexible way for many people to earn money on the side or for businesses to receive support. However, there is often uncertainty regarding working hours, earnings limits, and tax treatment. We are shedding light on the matter and answering the most frequent questions – clearly, understandably, and based on the current status.
What exactly is a Minijob?
A minijob is an employment where the regular monthly income does not exceed a certain limit. This limit has been set at 538 euros per month since 1 January 2024 and will rise to 556 euros from January 2025, parallel to the increase in the minimum wage to 12.82 euros per hour.
It is important to note: Minijobs are not automatically limited to a specific weekly working time, but the statutory minimum wage must be observed.
1. I am an employer – where do I pay the 2% flat-rate tax?
The uniform flat-rate tax (Pauschalsteuer) of 2% as well as social security contributions are paid to the Minijob-Zentrale of the Knappschaft-Bahn-See. They also handle communications and provide comprehensive information regarding marginal employment relationships.
📍 Minijob-Zentrale, 45115 Essen
📞 Service Hotline: 0355 2902-70799
💻 Web: www.minijob-zentrale.de
2. Which limits apply to hourly wages and working time?
Minijobs are based on a combination of minimum wage and the earnings limit. Since October 2022, the statutory minimum wage has been 12 euros per hour, and from 2025 it will be 12.82 euros. Working hours must be adjusted so that the monthly limit is not exceeded – currently, this corresponds to approximately 10 hours per week.
If the limit is exceeded, it is no longer a minijob, but an employment subject to social security contributions.
3. Multiple minijobs at the same time – is it allowed?
Generally, yes. Homemakers, retirees, or students are allowed to hold several minijobs simultaneously. But: The earnings are added together. If they exceed the 538-euro limit combined, it becomes an employment subject to compulsory insurance.
4. ELStAM or flat-rate tax – what applies to minijobs?
For a flat-rate taxed minijob, no individual electronic wage tax deduction features (ELStAM) need to be communicated. The employer can pay the wage tax at a flat rate of 2% – this is simple and involves little bureaucracy.
Alternatively, at the employee's request, accounting can also be done according to individual tax features.
5. Flat-rate tax or individual accounting – who decides?
The employer has the choice. The flat-rate tax of 2% is often easier. However, if you want to calculate more precisely, you can determine wage tax according to ELStAM – for this, the employer requires the employee's tax ID and date of birth.
6. Does the minijob have to appear in the tax return?
This depends on the type of taxation:
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Flat-rate taxed? ➡️ Then it does not need to be declared
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Accounted for via ELStAM? ➡️ Then it must be declared in the tax return
7. Minijob despite pension or rental income – is that possible?
Yes. Even with other income – e.g., from rentals, capital gains, or pensions – a minijob is permitted. Tax treatment is handled depending on the method of accounting (see point 6).
8. Two jobs with the same employer – allowed?
No. An employee cannot simultaneously have two employment relationships with the same employer – even if they involve completely different activities.
9. Minijob with another employer – is that possible?
Yes, that is allowed. Those working a main job can additionally hold a minijob with a different employer. Note: Every additional minijob alongside the first one is no longer eligible for the flat-rate tax benefit.
10. Can the employer pass the flat-rate tax onto the employee?
Yes – provided this is stipulated in the employment contract. The employer can economically pass the 2% flat-rate tax on to the employee.
11. When does the higher flat-rate tax of 20% apply?
If no pension insurance contribution is paid (e.g., if the marginality limit is exceeded by adding several minijobs together), the employer can levy the wage tax at a flat rate of 20% – plus the solidarity surcharge and, if applicable, church tax.
12. Questions about social security?
These are answered by the Minijob-Zentrale – not the Finanzamt. You can find all information and forms on their website or by phone.
13. What is short-term employment?
Short-term employment (kurzfristige Beschäftigung) exists if it:
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lasts a maximum of 3 months or 70 working days per year,
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is not professional (berufsmäßig) in nature, and
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occurs irregularly or spontaneously.
In this case, no social security is due. For tax purposes, the wage can be taxed at a flat rate of 25% or individually.
Conclusion: Minijobs offer opportunities – but also have rules
Whether you are looking for extra income or staff for your company – minijobs are a practical solution. It is important to know and correctly implement the legal and tax frameworks.
📌 Lexo Tax is your competent partner for all questions regarding minijobs, tax brackets, and wage tax. We advise you personally – free of charge for members!
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**Note
**This article serves as general information and was carefully created by the Lexo.Tax editorial team. Personal tax advice can only be provided within the framework of a membership with Lexo.Tax – and exclusively to the extent legally permitted according to § 4 Nr. 11 StBerG (Tax Consultancy Act).