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Mini-job: how much may I earn, and what stays tax-free?

The mini-job is popular because usually 'gross for net' remains from the earnings. But there are rules: on the earnings limit, on several mini-jobs and on pension insurance. Here is the most important.

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With a mini-job your earnings stay, up to the applicable marginal-employment threshold (mini-job limit), generally tax- and social-contribution-free for you; the employer bears the flat-rate contributions. The threshold is linked to the minimum wage and is adjusted.
A mini-job is subject to pension insurance, but you can be exempted from it on application. Several mini-jobs are added together; if the total exceeds the threshold, the mini-job status ceases. Alongside a main job subject to social insurance, only one mini-job remains free from offsetting.

What you should do now

  1. 1

    1. Mind the threshold

    Do your monthly earnings stay within the current mini-job threshold?

  2. 2

    2. Check multiple jobs

    Several mini-jobs are added together; the total may not exceed the threshold.

  3. 3

    3. Consider the main job

    Alongside a main job, only one mini-job stays free from offsetting; further ones are fully subject to contributions.

  4. 4

    4. Pension insurance

    Decide whether you stay in the pension insurance (small own contributions, more entitlements) or have yourself exempted.

Frequently asked questions

Do I have to pay taxes on my mini-job?

As a rule not yourself: up to the applicable mini-job threshold the employer bears the flat-rate contributions, and for you the earnings usually stay tax- and social-contribution-free. It is important that you keep to the earnings limit; it is linked to the minimum wage and is adjusted regularly.

Can I have several mini-jobs at the same time?

Several mini-jobs are possible, but they are added together: if the total of the earnings exceeds the mini-job threshold, it is no longer marginal employment and social contributions become due. If you already have a main job subject to social insurance, only a single mini-job stays free from offsetting; every further one is fully subject to contributions.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.