Household employment
A tax-reduced household employment relationship exists if a person who does not belong to the household carries out an activity in a private household that would normally be carried out by household members, for example shopping, cooking, baking, sewing, washing, cleaning, caring for children and the elderly, Gardening. Activities as a chauffeur, secretary or partner are not eligible.
Tax reduction
| year | Flat-rate charges including flat-rate tax |
Tax deduction by the employer |
maximum discharge |
|---|---|---|---|
| 2004-2008 | 14.27% | 10% | € 510 |
| 2009 | 14.37% | 20% | € 510 |
| 2010 | 14.68% | 20% | € 510 |
| 2011 | 14.34% | 20% | € 510 |
| 2012 | 14.44% | 20% | € 510 |
| 2013 | 14.44% | 20% | € 510 |
| 2014 | 14.54% | 20% | € 510 |
| 2015 | 14.90% | 20% | € 510 |
| 2016 | 14.90% | 20% | € 510 |
| 2017 | 14.80% | 20% | € 510 |
| 2018 | 14.74% | 20% | € 510 |
According to § 35a EStG , expenses for such employment relationships can be deducted from income tax upon request . The household-related employment relationship must be carried out in a household within the EU or the EEA .
The tax reduction for the employer is limited, depending on the type of employment, as follows:
- For household-related employment relationships with marginal employment (monthly earnings up to 450 euros, Section 8a SGB IV ), 20% of the expenses (before 2009 10%), up to a maximum of 510 euros per year, can be deducted ( Section 35a (1) EStG). In order to be able to prove such payments, the wages must have been paid by bank transfer, i. H. not in cash.
- For household-related employment relationships for which compulsory contributions to statutory social security are paid and which do not represent EUR 450 mini-jobs, 20% of the expenses (before 2009 12%), up to a maximum of 4,000 euros (before 2009 2,400 euros) can be deducted per year ( Section 35a (2) EStG).
Mini job submissions
If marginal employment (mini-job) is carried out exclusively in a private household and if this is a household-related service, the employer has to pay the following flat-rate fees to the mini-job center (as of January 1, 2012).
- 5.00% health insurance flat rate ( § 249b sentence 2 SGB V )
- 5.00% pension insurance flat rate ( Section 168 Paragraph 1 No. 1c SGB VI )
- 1.60% contributions to accident insurance ( Section 185 Paragraph 4 Sentence 3 SGB VII , ( Section 129 Paragraph 1 No. 2 SGB VII)
- 0.70% contribution U1 (continued payment in the event of illness )
- 0.14% allocation U2 ( maternity benefit )
- 2.00% flat tax
- = 14.44% total
For private households there is no levy U3 ( insolvency money ) ( Section 358 (1) sentence 2 SGB III ).
The mandatory registration with the mini job center for such jobs may be carried out by a private - but not a commercial - employer for household-related jobs up to a maximum of 450 euros per month using the simplified household check procedure and must give the mini job center a direct debit authorization for the duties due every six months. In the household check procedure, benefits that are not granted to the employee in cash (such as board and lodging ) are not assessed as remuneration under social security law, so that there are no charges to the mini-job center ( Section 14 (3) SGB IV). However, such gifts are not exempt from tax.
The fee is taxable. This can be done in two ways: The employer can waive the retrieval of electronic wage tax deduction features or submit a certificate for the wage tax deduction and pay a flat-rate withholding tax of 2% ( Section 40a (2) EStG), which he does on the employee may kill. Alternatively, the employer can call up the employee's wage tax characteristics in order to make a corresponding wage tax deduction. For wage components that are not part of wages under social insurance law, the flat-rate wage tax according to Section 40a Paragraph 2 and 2a EStG is not permitted; they are subject to wage tax collection according to general regulations.
See also
Web links
- German Housekeeping Council and German Society for Housekeeping present the memorandum Empowerment for private households as the basic units of our society (March 20, 2017; link checked on May 21, 2018).
- Allianz household service economy
- Federal Association of Household Service Companies
Individual evidence
- ^ BAG, judgment of February 1, 2006 , Az. 5 AZR 628/04, full text.
- ↑ R 40a.2 of the 2015 income tax guidelines
