Mini-job

Employment in which remuneration does not exceed 450 euros per month (before 2013, the limit was 400 euros) is considered minor employment, also known as a mini-job. Jobs paying up to 450 euros are exempt from social security contributions, i.e., the employer pays a flat rate of 13% for health insurance and 15% for pension insurance, provided that the student is covered by statutory health insurance. If the student has private health insurance, the employer only pays the flat rate for pension insurance.

Income from marginal employment is also taxable. Taxation is either based on a flat rate or the student’s income tax card.

If several minor jobs are performed simultaneously, the employer checks whether the earnings exceed 450 euros. If this limit of 450 euros is not exceeded, the student remains exempt from social security contributions.

The official registration and administrative office for mini-jobs is the Minijob-Zentrale.

Current mini-job vacancies can be found at Stellenwerk – FAU’s job portal.