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HomeGerman FinanceMini jobbers: Important tax changes from January 2022

Mini jobbers: Important tax changes from January 2022

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Are you doing a mini-job? Then listen up! From January 2022 your employer will be required to report your tax ID to Finanzamt! What does that means in concrete terms?

Anyone who employs mini jobbers also has to pay taxes; so that the helpers – for example in the household – are regularly employed, they must be registered with the Minijob-Zentrale (mini-job center).

The German Press Agency (dpa) reported on this on the occasion of a blog post by the mini-job headquarters on October 15, which also states: “The earnings from a mini-job are also taxable. The employer can decide for himself whether the earnings should be taxed at a flat rate or according to the individual characteristics (income tax bracket) of the mini jobber.

Mini jobbers

From January 2022: Tax ID of mini jobbers must be reported

▶ According to the dpa report, there will also be an important change for employers from next year: The tax ID will “also be reported in mini-jobs from 2022“, according to the blog post from the mini-job headquarters. Specifically, from January 2022, the tax identification number of the mini-jobbers must be transmitted to the Deutsche Rentenversicherung Knappschaft-Bahn-See in the electronic reporting process.

▶ “The tax ID is only issued once in a lifetime and remains permanently valid,” explains the mini job center in general about the eleven-digit tax identification number. For example, it does not change after a name change, a change in civil status or after a move. “Tax authorities should be enabled by the number to carry out permissible checks and to assign existing information.”

The difference between part-time job, € 450 mini-job, part-time job and marginal employment

3 employment relationships are to be distinguished:

  • € 450 minjob (marginal employment) = maximum earnings: € 450
  • Short-term employment = limited to 70 days
  • Flexible zone job / mid-job = over € 450.01 to € 1300

Mini-jobs  are so-called “minor” or “short-term” jobs. The salary is “regular” for marginal employment and can (but does not have to) reach up to 450 euros per month.

In the case of short-term employment, the earnings are unlimited, but the number of working days must not exceed 70 days.

Where can employees find their tax ID?

The experts at the mini job center explain where employees can find their tax ID :

  • “On the annual income tax certificate,
  • the last tax assessment, the last tax return
  • the letter from the BZSt when a tax ID is assigned for the first time or
  • the letter from the tax office in October / November 2011 with the information about the stored electronic wage tax deduction features (in short: ELStAM).

Mini jobs – current regulations

Mini-jobs are so-called “minor” or “short-term” jobs. The remuneration is “regular” for marginal employment and can (but does not have to) reach up to 450 euros per month. In the case of short-term employment, earnings are unlimited, but the number of working days must not exceed 70 days (2020).

Mini jobbers

Mini jobbers in the hospitality industry in Germany

As of June 30, 2021, 586,977 mini-jobbers were registered in the hospitality industry. Compared to the previous quarter, this value is around 63.6 Percent increased. This means that the hospitality industry has the largest increase in mini-jobbers of all branches of the economy.

Hospitality Industry in GermanyJun-21Mar-21Jun-20
Hotels, inns and guest houses58.95934.96762.122
Vacation rentals and similar accommodation facilities14.1810.96514.192
Campsites4.2112.5094.107
Other accommodation facilities2.0111.7851.844
Restaurants, pubs, snack bars, cafes, ice cream parlors, etc.370.351214.541362.262
Caterer and other catering services75.29769.97271.186
Serving of beverages61.96824.12467.336
Source: Minijob-Zentrale

Number of mini-job employers by federal state in Germany

Both in the commercial sector and in private households, mini-job employers are most strongly represented in North Rhine-Westphalia followed by the federal states of Bavaria and Baden-Württemberg. The employers in Bremen have the least number of mini jobbers on their payrolls.

Mini jobbers
Source: Minijob-Zentrale

Commercial mini job vs. private mini job

Mini-jobs in the commercial sector are 450 euro jobs, which are also called “on a 450 euro basis” or short-term employment relationships (definition: Section 8 of the Social Security Code, Book 4).

Mini-jobs in private households – so-called private mini-jobs – have the same legal basis.

The Social Security Code states that for a mini-job, the regular remuneration does not exceed 450 euros per month (= 5,400 euros per year, including vacation pay or other payments!)

But you can also earn more than € 450 / month from time to time (up to a maximum of 3 months) if your total income from the mini job does not exceed € 5,400 per year.

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