As of 1 January 2013, the provisions relating to so-called mini
jobs and midi jobs are amended. For employments at low pay rates
(mini jobs) the pay limit is increased from Euro 400.00 to Euro
450.00. For employees in the sliding contribution scale zone (midi
jobs) the pay limit is increased by the same amount. The sliding
contribution scale zone then ranges from Euro 450.01 to Euro
In addition to the change of the new limits the duty to pay
pension insurance contributions is changed. While according to the
previous legislation the mini jobbers were generally exempted from
taking out insurance with an option of full compulsory insurance,
the jobbers are subject to pension insurance contributions with an
option to be granted exemption in future. Thus, the mini jobbers
equal the status of an employee subject to pension insurance
The new provisions apply to all mini job employments as of 1
January 2013. Transitional and grandfathering provisions for
existing mini jobs are in force.
In the operational practice, mini jobbers are increasingly
employed and with the increase of the pay limits it is foreseeable
that this trend will continue. It has to be noted that mini jobber
are frequently handled wrongly.
Employers should observe a few guidelines:
Mini jobbers and other employees are equal under the labor law.
They are only assessed differently under social security and tax
law. For example, if a mini jobber is to be dismissed the works
council must be consulted. Moreover, all mandatory legal provisions
such as the entitlement to vacation are applicable.
The pay limits must be strictly observed, since otherwise the
benefits arising from tax and social security law will be
cancelled. In the calculation of the regular monthly pay the
collective agreements and works agreements applicable to the
business establishment must be taken into account. The limit of
Euro 450.00 (Euro 5,400.00/year) can be reached very quickly here.
Moreover, regular annual payments such as Christmas allowance or a
vacation bonus have to be added to the pay.
It has ultimately to be expected that the pension
insurance Bund will in future even more look into the employment of
mini jobbers within the audit of business establishments under
social security law (Section 28p SGB IV [German Social Security
Code IV]). This is above all triggered by the political pressure,
since the change to the pay limits has been strongly criticized
because it is liable to cause an increase of part-time
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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