Household check

from Wikipedia, the free encyclopedia

The household check under German social insurance law a simplified notification to the collection agency for a busy in a private household workers if the remuneration from that employment does not exceed 450 euros a month regularly. The household check is regulated by law in Section 28a (7) to (9) SGB ​​IV .

Procedure

The collection point responsible for the household check procedure is the mini-job center .

The household check must contain

  1. the surname, first name, address and company number of the employer,
  2. the surname, first name, address and insurance number of the employee; if the insurance number cannot be given, the employee's date of birth must be entered,
  3. whether the employee is employed by several employers during the period of employment, and
  4. Furthermore
  • in the case of a report for each wage or salary payment, the period of employment, the remuneration for this period and, at the end of employment, the time of termination,
  • in the case of a report at the beginning of employment, the beginning and the monthly wage,
  • in the case of a report due to a change in pay, the new amount and the time of the change,
  • in the case of a report at the end of employment, the time of termination,
  • when declaring the waiver of exemption from insurance in the pension insurance according to § 5 Abs. 2 Satz 2 SGB ​​VI, the time of waiver

Remuneration does not include benefits that are not paid in cash, such as free board and lodging ( Section 14 (3) SGB IV).

The employer must authorize the mini-job center to collect all of the social security contributions, the allocation according to the Expenditure Compensation Act and any flat-rate tax that may be paid . The mini-job center debits the due contributions from the employer's account on January 15th and July 15th.

At the end of a calendar year, the mini-job center certifies to the employer the period for which contributions to the pension insurance were paid, the amount of the wages paid and the total social security contributions and allocations made ( Section 28h (4) SGB IV).

If an employee works several mini-jobs for the same employer, for example because he cleans both his business premises and his private rooms, according to the judgment of the Baden-Württemberg State Social Court , the activity in the household cannot be registered according to the simplified procedure.

Differences compared to the regular reporting procedure

In contrast to the regular registration procedure for social insurance, after the initial registration, even if the wage fluctuates monthly, a notification only needs to be submitted once every six months. In the household check procedure, non-cash benefits, including in particular room and board, do not count as wages under social security law ( Section 14 (3) SGB IV), but are considered tax law.

Objective: combating illegal employment

Although, taking into account the tax deductibility, the expenses for a registered domestic help are only slightly higher and the household check procedure has contributed to the simplification, an estimated 95% of all domestic help in private households are still employed in black .

Individual evidence

  1. ↑ Mini-Jobs: No household check privilege for cleaning staff who work for the employer's company, accessed on September 12, 2013 SV-LEX.de ( Memento from September 12, 2013 in the web archive archive.today )
  2. ↑ Frankfurter Rundschau, April 16, 2009 archive link ( Memento from April 17, 2009 in the Internet Archive )

See also

Web links