As of: February 17, 2024, 3:06 p.m
By: Anne Hund
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Many employees supplement their income with a second job.
Some people do mini-jobs.
Many working people take on a second or even third job.
This was reported by Stiftung Warentest with reference to figures from the Federal Employment Agency (BA).
At the end of 2023, the BA registered around 3.4 million women and men who combine a main job with a flat-rate taxed mini-job, according to the article on
Test.de
(as of February 8th).
What applies to the earning limit?
Many working people have a part-time job.
(Symbolic image) © Sebastian Gollnow/dpa
Mini jobs on the side are often attractive
In principle, the mini-job regulation applies in addition to a main job, as long as no more than one mini-job is carried out, as the job portal
Stepstone.de
in a current article (as of February 12th)
informed.
Working people can therefore earn up to 538 euros per month from a part-time job without having to pay social security contributions for their income.
Calculated over a year, that’s up to 6,456 euros.
With regard to taxes, one must note that a “flat rate of 2 percent wage tax” is due on earnings, as Stiftung Warentest also explains on
Test.de
- “but this is often paid by the employer.
Then the jobbers don’t have to declare their earnings in their tax return.”
The situation would be different if the company did not bill such a low salary to the tax office as a flat rate, but rather according to tax class.
Then jobbers would have to enter their additional income in their tax return, it goes on to say.
If you are still looking for a mini-job or are in discussions with a new company, Stiftung Warentest has the following tip: “Try to convince the bosses about flat-rate taxation,” says the article
on
Test.de.
“Even if they pass on the income tax to you, i.e. deduct it from your earnings, it is usually still cheaper for you than if it were billed according to tax class.” Mini-jobbers are also obliged to pay part of the pension contributions themselves.
However, you can be exempted from this obligation by submitting a written application.
Stiftung Warentest: More gross isn’t always worth it
On the other hand, anyone who regularly earns more than the 538 euros gross that is currently possible in a mini-job must plan for deductions for taxes and social security contributions, emphasizes Stiftung Warentest.
“If you regularly earn over 538 euros per month, flat-rate taxation like with a mini-job is out of the question,” says
Test.de
with a view to taxes
.
Employers would then have to settle accounts with the tax office according to their income tax class.
For second jobs, only the unfavorable tax class 6 remains. Here the monthly wage tax withheld is particularly high.
What else should you know about social security contributions?
If regular additional income exceeds 538 euros per month, both employees and employers must pay social security contributions.
How much employees spend depends on their total income.
According to Stiftung Warentest, low-income earners could benefit from the changed rules for so-called midi jobs.
“If they earn a maximum of 2,000 euros gross per month from one or more jobs, they only pay reduced social security contributions.
This limit has been in effect since the beginning of 2023,” says
Test.de.
However, if your gross monthly income from one or more jobs is higher than 2,000 euros, the full contributions would be due.
Basically, Stiftung Warentest advises that when looking for an additional job, you should not only be guided by an attractive gross salary - but also clarify beforehand how much you actually have left after deducting taxes and social security contributions.
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What applies to a seasonal job in addition to the actual activity?
By the way: If you decide on a seasonal job alongside your actual job instead of a permanent second job, this could potentially be an advantage.
If a temporary job with a five-day week is limited from the outset to three months at a time or 70 working days a year, there are no social security contributions for the earnings, according to Stiftung Warentest.
However, the earnings are still taxable.
“If the income tax is determined according to tax class 6, the tax return is again mandatory,” it says on
Test.de.
Depending on the individual case, there could be refunds or additional demands from the tax office.
Stiftung Warentest also has the following note: Alternatively, depending on working hours and earnings, “flat-rate taxation may be an option,” as the article on
Test.de
also states.
Unlike mini-jobs, the tax rate for seasonal and temporary jobs is not just 2, but 25 percent.
“That’s why flat-rate taxation is usually only worthwhile for you if your employer pays the tax and doesn’t pass it on to you.”
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First obtain consent from the employer
Before taking on a part-time job, there is one important requirement: Those affected should always first talk to their main employer.
The point is to first obtain the employer's consent, otherwise there could be massive legal trouble.
You should also definitely take a look at the employment contract to check whether it contains any provisions regarding secondary employment.
“In some employment contracts it is even expressly stated that employees have to inform the employer if they want to take up a secondary job,” informs
Stepstone.de
in its article.
An employer can reject the request for various reasons.
If the employer agrees to a part-time job in the meantime, you should take a look at it
The job portal advises that you get approval in writing.