Corona bonus: Mini-jobbers can also benefit from the special payment

Created: 2022-02-09 16:24

By: Anne Hund

Employers can voluntarily grant their employees a tax-free Corona bonus - the regulation applies until the end of March.

© Frank Kleefeldt/dpa

Employers can grant their employees a tax-free corona bonus until the end of March.

You can find out what also applies to a mini-job here.

Many employees get it, others would certainly have deserved it as well: a

.

Employers have been able to voluntarily give their employees such an extra bonus since March 2020.

However, the deadline for the special regulation as a result of the corona crisis will soon expire.

The experts from the wage tax assistance (Lohi) Bavaria explain the current situation in a statement - it is "highest level": "After the legal deadline has been extended twice, up to the end of March of this year a total of up to 1,500 euros is currently possible, tax- and tax-free free of social security."

Corona bonus: Special payment can also be granted to mini-jobbers

Employees could even benefit from the tax-free Corona bonus several times

, says Lohi and gives some tips on what to look out for with the extra bonus:

• In order for the special payment to remain tax-free, the payment must be made in addition to the regular agreed salary.

• Offsetting against wages or deferred compensation is prohibited by law.

• Since the special payments are not deducted from the wages, they can also be

  granted to

  mini-jobbers* without hesitation.

  This does not affect the 450-euro earnings limit.

• If you

  have several

  jobs, you can also receive the bonus in each of your jobs.　

Also interesting:

When is the maximum limit for the tax-free Corona bonus reached?

If the maximum amount was already paid out last year, the possibilities for a tax-free Corona bonus by one and the same employer are “already exhausted”, the message continues.

If the

, payments in the amount of the difference to the maximum amount are still exempt from tax.

However, employers would have to hurry, “because this regulation ends on March 31, 2022. Bonus payments are still possible after the statutory period has expired, but the tax exemption will then no longer apply and wage tax and social security contributions will apply as normal”.

Important detail: If the Corona bonus is not credited to the employee’s account until April 2022, the tax exemption will no longer apply, according to the United Income Tax Assistance Association (VLH) on its website.

Incidentally, as an employee, you should not only think about taxes at this point, but also when it comes to Christmas bonuses or other bonus payments.