A mini job is marginal employment. Minor means that there is a certain wage limit or certain time limits. A mini jobber can be employed in the commercial sector or in private households. There a few changes slated for 2022.
Mini job changes in 2022: Minimum wage, allocations, due dates – new regulations that are important for employers and mini-jobbers will also apply to mini-jobs in 2022. Here you can find out what’s new for next year:
- 1. Mini job changes: new charges for a mini-job in the commercial sector
- 2. The statutory minimum wage will be increased
- 3. The new due dates
- 4. Information on health insurance cover for short-term mini-jobs
- 5. Short-term mini-jobs: Mini-job center provides feedback on previous employment times
- 6. Tax ID must also be reported in the commercial mini-job
- 7. The clearance certificate in a new form
1. Mini job changes: new charges for a mini-job in the commercial sector
As of January 1, 2022, the U1 and U2 levies will decrease. In addition, a lowering of the insolvency allowance levy is planned according to the not yet passed Insolvency Fee Allocation Ordinance in 2022. The other duties to be paid to the mini-job center for a mini-job in the commercial sector remain unchanged. Below is an overview:
| 450 euro minjob | short-term mini job | |
| Health insurance | 13% | no levy |
| pension insurance | 15% | no levy |
| Contribution share of the mini jobber with compulsory insurance in the pension insurance | 3.6% | no levy |
| Allocation for expenses in the event of illness (U1) | 0.9% | 0.9% |
| Allocation for expenses in the event of maternity (U2) | 0.29% | 0.29% |
| Insolvency levy | 0.09% | 0.09% |
| Tax | 2% flat rate tax or individually according to the income tax class of the mini jobber | 25% flat-rate wage tax or individually according to the wage tax class of the mini jobber |
| Statutory accident insurance (UV) | individual contribution to the responsible accident insurance institution | individual contribution to the responsible accident insurance institution |
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2. The statutory minimum wage will be increased
The statutory minimum wage will be increased. From January 1, 2022, it will be 9.82 euros per hour for all employees in Germany. On July 1, 2022, the minimum wage will rise again to 10.45 euros per hour.
According to the draft coalition agreement, the intention is to increase the minimum wage to 12 euros per hour. As soon as we have more information on this, we will inform you.
You can find more information about the possible effects on a mini-job in our blog post: Minimum wage increases on July 1st – This applies to mini-jobs
3. The new due dates
For employers of mini-jobbers, fixed dates apply each month for the submission of proof of contributions and the payment of contributions. The dates applicable for the next year can be found in the following table:
Due and submission dates in 2022:
| Month | Jan | Feb | March | Apr | May | Jun |
|---|---|---|---|---|---|---|
| Submission of proof of contribution by: | 24 | 21. | 24 | 24 | 23 | 23 |
| Due date (third to last banking day): | 27 | 24 | 29 | 27 | 27 | 28. |
| Month | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|
| Submission of proof of contribution by: | 24 | 24 | 25th | 24 | 23 | 22 1 |
| Due date (third to last banking day): | 27 | 29 | 28. | 27 | 28. | 28 1 |
Note for employers with permanent contribution statement
Many employers submit a permanent statement of contributions if the earnings of their employees remain the same every month. The permanent contribution statement also applies beyond the turn of the year. The mini-job center automatically adjusts the change in the levies on January 1, 2022. As a rule, employers do not have to submit a new proof of permanent contribution. If the employee’s earnings change, the employer must submit a new proof of contribution to the mini-job center.
Employers who transfer their contributions should also remember to adjust the standing order with their house bank if necessary.
4. Information on health insurance cover for short-term mini-jobs
From January 1, 2022, employers of short-term employees must provide information on health insurance coverage for employees in their social security report.
5. Short-term mini-jobs: Mini-job center provides feedback on previous employment times
From January 1, 2022, after registering a short-term mini-jobber, employers will receive feedback on previous employment times from the mini-job center.
6. Tax ID must also be reported in the commercial mini-job
Earnings from a mini job are taxable. What is new for employers is that from 2022, in addition to their tax number, they will also have to transmit the tax identification numbers of their commercial mini-jobbers to the mini-job center using the electronic reporting process.
7. The clearance certificate in a new form
Employers regularly need a clearance certificate in their day-to-day business in order to be able to prove that they have duly fulfilled their obligation to pay contributions in the past. This is issued by the responsible collection agency. For employers of mini-jobbers, this is the mini-job center.
In the past, employers expressed the wish to standardize the content of a clearance certificate at all collection points. The representatives of the health insurance funds and the National Association of Statutory Health Insurance Funds have now agreed that new, uniform models will be used by all collection points from January 1, 2022 at the latest. The new clearance certificate has been in use at the mini job center since November 2021.
