Geringfügiges Beschäftigungsverhältnis (Minijob)
Hamburg
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99102008000000
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Typ 2a
Inhalt
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Tax exemption for a 325 euro employment relationship</div> (Synonym), <div lang="en-x-mtfrom-de">Tax exemption according to the 325 euro law</div> (Synonym), <div lang="en-x-mtfrom-de">400 euros job</div> (Synonym), <div lang="en-x-mtfrom-de">Mini job</div> (Synonym), <div lang="en-x-mtfrom-de">325 euros law</div> (Synonym), <div lang="en-x-mtfrom-de">450 euros job. Marginal employment</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
- Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).
- The wages for marginal part-time employment are always taxable. The employer can, without calling up the electronic wage tax deduction features, levy wage tax including the solidarity surcharge and church tax at a flat rate of 2% of wages.
- Only if flat-rate taxation is not to be used does the employer have to determine the withholding tax amounts (wage tax, solidarity surcharge and any church tax) based on the employee's personal wage tax deduction criteria.
From October 1, 2022, the earnings limit will be EUR 520 per month. What is also new is that this earnings limit is dynamic and based on the minimum wage. If the minimum wage is increased in the future, the earnings limit will also increase. The minimum wage - this must also be paid to mini-jobbers - will be 12 euros per hour from October 1, 2022. Until September 30, 2022, the monthly earnings limit for mini-jobs will continue to be 450 euros.
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg