Marginal employment

from Wikipedia, the free encyclopedia

A minor job is

  • a job in an employment relationship ,
    • in which the regular wage does not exceed a legally defined maximum amount ( marginally paid employment ) or
    • that is short-lived ( short-term employment ).

This results in various social security and tax law peculiarities, depending on national law. In Germany one speaks of a mini job or, in relation to a low-paid job, a 450 euro job .

Under German law, marginal part-time workers are not required to be insured in this type of employment in the statutory health, long-term care and unemployment insurance. You can be exempt from compulsory pension insurance. The employer pays a flat-rate contribution to health and pension insurance. However, this does not result in health insurance coverage for the employee . According to Section 40a of the Income Tax Act, a flat rate of wage tax , the solidarity surcharge and the church tax is possible.

Germany

definition

Low-paid employment

In Germany, there is a marginally paid job in accordance with Section 8 (1) No. 1 SGB ​​IV if the remuneration from this employment regularly exceeds a monthly wage limit of € 450 (until December 31, 2012: € 400; previously: "630-Mark Jobs "). The weekly working hours and the number of monthly work assignments have been irrelevant since April 1, 2003. If a person has two or more marginally paid employment relationships and the total remuneration from this is more than the marginal earnings threshold, none of these employment is marginal. If, in addition to a job that is subject to insurance, she has marginal employment with another employer, the remuneration of this marginally paid employment is not added together with the result that this second employment is only subject to the flat-rate taxes. Any further marginal employment in addition to an existing job that is subject to compulsory insurance, however, leads to compulsory insurance in health, long-term care and pension insurance.

Remuneration is all current or one-off income from an employment, regardless of whether there is a legal claim to the income, under which name or in which form it is paid and whether it is obtained directly from or in connection with the employment. Components of remuneration that are used for deferred remuneration in accordance with the Act to Improve Company Pension Plans in favor of company pension schemes are not included in wages provided they do not exceed 4% of the contribution assessment ceiling for general pension insurance ( Section 3 No. 63 EStG ). Tax-free expense allowances and the tax-free income mentioned in Section 3 No. 26 EStG and Section 3 No. 26a EStG also do not count as remuneration. Since the introduction of the minimum wage on January 1, 2015, it is no longer possible in Germany to remunerate a low-wage employee for the hours worked exclusively with remuneration in kind (for example, a monetary benefit from the possibility of using a company vehicle), as the minimum wage according to Section 1 (1) MiLoG can only be fulfilled in money.

In order to determine the regular wage, at the time of commencement of employment, the wages for a given year are used as a basis, taking into account one-off payments such as Christmas and vacation pay, or, if the employment relationship is shorter, its duration. The monthly remuneration for this period must not exceed the average remuneration limit of € 450 per month. With year-round employment, this is a maximum of € 5,400 per year. Compliance with the wage limit must be checked for every change in the circumstances that is permanent. If the regular wage exceeds the wage limit when it is checked again, then from the point at which it is exceeded, there is compulsory social insurance coverage. This also always applies if the wage limit is exceeded by taking on additional marginal employment. Past times generally remain exempt from insurance if the statutory recording obligations are met ( Section 8 (2) SGB IV).

Short term employment

Short-term employment in accordance with Section 8 (1) No. 2 SGB IV exists in Germany if the type of employment (e.g. seasonal work) or in advance is contractually limited to a maximum of 3 months or 70 working days within a calendar year. Until 2014, the maximum limit was 2 months or 50 working days.

Short-term employment no longer meets the requirements of marginal employment if the employment is carried out professionally, i.e. is not of subordinate economic importance for the person concerned, and their wages exceed € 450 per month. With a surprising judgment of December 5, 2017, the Federal Social Court (BSG) decided that the limit for checking professionalism of 450 euros per month should not be broken down proportionally to the days of a shorter, only daily employment period, but rather the retrospective examination of professionalism as part of a tax audit only takes place if a total of more than 450 euros has been earned within one month. In advance, however, an employer must always check the criteria of professionalism at the start of employment, because the BSG did not make a decision on the existence of professionalism in this judgment.

Professionally, it is a short-term employment

  • of unemployment benefit recipients or jobseekers with or without benefits
  • of ALG II recipients (Hartz IV recipients)
  • in addition to parental leave
  • next to unpaid leave
  • between school and training
  • between basic year of vocational school and training
  • between training and studies
  • between Bachelor and Master studies
  • between study and work
  • if you have already worked as a - short-term - employee for more than 70 days (until 2014 more than 50 days) in the current year.

Short-term employment can usually be non-professional and therefore exempt from social security contributions

  • in the case of employees who also have short-term employment if their insurable employment relationship (including part-time) continues to exist
  • by people who have never been employed
  • of schoolchildren, students and trainees
  • in addition to other mini jobs
  • of housewives / housemen
  • in the time between leaving school and starting a degree
  • in addition to self-employment.

In the case of short-term employment, no social security contributions have to be paid, but the employer has to pay the contributions U1, U2 and insolvency payments. The wages are taxable, at a flat rate of 25 percent according to § 40a EStG in the electronic wage tax deduction criteria .

When assessing whether there is no social security contribution, all short-term employment in a calendar year is added together. If it is decided within a short-term employment to exceed one of the time limits in the future, this employment will not only become subject to social security contributions after the time limit is exceeded, but from the decision. If, after 40 working days, the 70-day limitation is lifted or extended beyond that, then from the 41st day, social security is mandatory. A set-off against a low-paid job with another employer that may be carried out at the same time does not take place.

In contrast to low-paid employment, there is no income limit for short-term employment. A short-term employee can earn more than 450 euros per month, as long as the 3-month or 70-day rule (until 2014, 2 months or 50 days were valid) are not exceeded in a calendar year or across years. This regulation applied in the years 2014–2019.

In the meantime (from 2020) the old regulation of 2 months or 50 days applies again.

Statutory social security

Employer and employee shares in percent
Employer and employee contributions in euros

Marginally employed persons are insured against accidents, but are exempt from statutory health insurance and unemployment insurance, i.e. they are neither insured against sickness nor unemployed because of their employment. In addition, they are not subject to long-term care insurance.

In the variant of the marginally paid job ("450 euro job"), the marginal employment relationship is subject to pension insurance according to the legal situation that has been in force since January 1, 2013, but the employee has the option of being exempted from compulsory insurance upon application. The exemption applies for the entire duration in which the low-wage employment relationship is carried out and for all other low-wage employment contracts carried out at the same time.

Minor jobs as short-term jobs are not subject to pension insurance.

With the introduction of the Flexirentengesetz on July 1, 2017, full retirees can waive their exemption from insurance and from July 1 of the following year acquire further pension entitlements that increase their pensions.

The employer pays the contribution to the statutory accident insurance as well as flat-rate contributions to the statutory health and pension insurance. Nonetheless, as part-time workers, the employee is not covered by health insurance, so he has to take care of health insurance himself. The income limit up to which non-contributory family insurance is possible, like the income limit for marginal employment, is € 450.00 per month. The mini-jobber can therefore - provided he does not have other relevant income - be insured with the family .

Employers must report marginal employment (like other employment) to social security . The mini-job center , which is located at the Deutsche Rentenversicherung Knappschaft-Bahn-See, is responsible. In addition, the wages of marginal part-time employees must be reported to the accident insurance company.

Charges to the mini job center (Germany)

Employer's flat-rate taxes (2015)
Submission condition Long term Short term
Commercial Private
Employee contribution RV not exempt AN (3.7%) (13.7%) 0%
Health insurance Statutory health insurance contributions 13% 5% 0%
Pension insurance Compulsory GRV contribution 15% 5% 0%
Flat tax
solidarity surcharge
church tax 		Compulsory GRV contribution 2% 2% 25%
01.375%
02.25% max.
Flat tax
solidarity surcharge
church tax 		GRV free of charge 20%
01.1%
01.8% max. 		20%
01.1%
01.8% max. 		25%
01.375%
02.25% max.
Allocation U1 1 % 1 % 1 %
Levy U2 0.3% 0.3% 0.3%
Statutory
accident insurance 		1.6% 1.6%
Levy U3 0.15% 0% 0% / 0.15%
Total AG GKV obligatory, GRV obligatory 33.05% 14.9% 29.275%
29.425%
GKV-free, GRV-free 24.15% 24.0%
Statutory health insurance-free, mandatory statutory health insurance 20.05% 09.9%
GKV obligatory, GRV-free 37.15% 29.0%

In addition to the contributions to the statutory social insurance, the employer of a marginally paid employee has to bear the contributions according to the Expenditure Compensation Act. The employee is free of charge, except in the statutory pension insurance.

The contribution rates and surcharges to be borne by employers in the commercial sector or by private households who employ a domestic help on a marginally paid basis (as of November 2015) are:

For the “private household” as an employer, the so-called household check procedure applies . On January 15 and July 15, the contributions of the past six months are collected by the Federal Miners' Association. (Only) in the case of the household check, the question of whether the household check procedure can be used does not take into account benefits that are not granted in cash; this concerns, for example, free board and lodging . If benefits in kind are granted in addition to cash withdrawals, the benefits in kind are subject to wage tax deduction according to general regulations, possibly according to tax class VI.

Special features of pension law

Contributions

Low-wage employees can be exempted from compulsory insurance in the statutory pension scheme by submitting a written application to the employer in accordance with Section 6, Paragraph 1b, Sentence 2, SGB VI . The waiver cannot be declared uniformly for the past and in the case of several minor employment and is binding for the duration of the employment. The employer has to report the application to the mini job center. If this does not object to the application within one month of the notification, the application for exemption is approved. A separate notice of exemption will not be issued.

Anyone who earned between € 400.01 and € 450 on December 31, 2012 and was therefore subject to compulsory insurance under the law applicable at the time, cannot be exempted from compulsory pension insurance in this employment until December 31, 2014, unless the regular fee drops below € 400.01. ( Section 231 (9) SGB VI)

Persons who were already marginally employed on December 31, 2012 and were exempt from pension insurance under the law applicable at that time will continue to be exempt from insurance as long as the earnings limit of € 400 is not exceeded, at the latest until the end of this employment. You can waive the exemption from insurance by making a written declaration to the employer. ( Section 230 Paragraph 8 SGB VI)

With regard to the proportion of mini-jobs subject to pension insurance and commencing employment on or after January 1, 2013, on June 30, 2013, 22.6 percent of mini-jobbers were employed in the commercial sector and 21 percent of mini-jobbers in private households were subject to pension insurance. More than three quarters of the employees had thus been exempted from the compulsory pension insurance.

If a mini-jobber waives the pension insurance obligation, only the lump sum employer contributions of 15% of the salary are paid to the pension fund, but not 3.7% employee contributions. Due to the insurance-free remuneration, the mini jobber only acquires a proportion of waiting time months, which are generally taken into account for all waiting times (minimum insurance periods). These are a prerequisite for acquiring entitlement to the various pension entitlements. The wages earned are only taken into account proportionately when calculating the pension.

Since January 1, 2013, the minimum contribution assessment basis for the pension contribution has been € 175 (previously € 155). Since January 1, 2015, the contribution rate to pension insurance has been 18.7% (previously 18.9%) and since January 1, 2018, it has only been 18.6%. As a result, the minimum pension insurance contribution from 2013 is € 33.08 (18.9% of € 175), from 2015 € 32.73 (18.7% of € 175) and from 2018 € 32.55 (18.6% of 175 €). This must be taken into account if the actual salary falls below the minimum contribution assessment base of € 175 per month. It corresponds to the legal requirements if the employer deducts the difference in contributions from the employee's wages in these cases. The employee has to pay the contribution difference between the flat rate contribution of 15% and the actual contribution rate of the pension insurance from his actual wage and, if necessary, also the actual contribution rate of the pension insurance from the difference between the monthly wage below the minimum contribution assessment base of 175 euros up to the amount of 175 euros.

Beneficiaries of widow's or widower's pension

If the 450-euro job is the only source of income besides a pension due to death , the income remains below the exemptions of the widow's / widower's pension and is therefore not offset. If the exemptions are exceeded, up to 40% of the gross income will be offset against the pension; 60% of the excess amount remains free of charge.

historical development

historical development
Period monthly
wage limit		 Contribution rate particularities
full reduced
GKV GRV GKV GRV
from July 1, 1977 1/5 of the reference value free of charge maximum
working time
15 h / week
from January 1, 1981 1/6 of the reference value
from January 1, 1982 390 DM
from 1996 1/7 of the reference value
from April 1, 1999 630 DM, 325 € 10% 12% - -
from April 1, 2003 400 € 11% 12% 5% 5%
from July 1, 2006 13% 15%
from January 1, 2013 450 €
precursor

Even after the Reich Insurance Code (RVO) of 1911, temporary health and disability insurance services could remain exempt from insurance. Later, there were limits to the exemption from insurance for temporary work of up to three or two months and for services performed continuously or regularly with an average wage of up to 15 Reichsmarks per week or for higher wages up to a fifth of the total income or Pension reform of 1957, of secondary employment with a monthly wage of up to one eighth of the assessment ceiling of the pension insurance.

1977

The concept of part-time employment was introduced with the creation of SGB IV on July 1, 1977. Short-term employment of up to three months' duration was defined as marginal; the marginal earnings limit for monthly wages was set at one fifth of the monthly reference figure. On January 1, 1979, the maximum duration for short-term employment was reduced to two months, on January 1, 1981, the wage limit was reduced to one sixth of the reference figure or one sixth of the total income and a limitation of the weekly working time to less than 15 hours was introduced.

Neither employer nor employee paid contributions to the statutory social security if the pay was below the “marginal earnings threshold”. Therefore, there was no entitlement to social insurance for the employee. Below the somewhat higher “low wage threshold”, only the employer paid social contributions. Several marginal employment relationships had to be added together so that these limits were exceeded and there was no longer any marginal employment.

1981

In 1981, the social-liberal federal government wanted to abolish the exemption from insurance for marginally employed people in order to counteract loss of income in social insurance and to improve social insurance protection for part-time workers, especially women. After newspaper publishers and charities in particular protested, following a resolution by the Mediation Committee, the exemption from insurance was retained, but from January 1, 1982, the minimum earnings limit of the monthly salary was set at DM 390. This eliminated the automatic adjustment to the general wage development.

The monthly marginal earnings limit was later aligned with the reference value and this time set to one seventh of the reference value (1996 = 590 DM -West, 500 DM-East).

1999

As of April 1, 1999, the marginal earnings limit was no longer based on the annual reference value, but was statically and uniformly set at DM 630 and € 325 for western and eastern Germany.

Low-paid jobs continued to be exempt from social security. However, it was newly introduced that the employer had to pay flat-rate social security contributions of 10% for health insurance and 12% for pension insurance. The option for employees to waive the exemption from pension insurance was also introduced.

The social security exemption for marginal employment, which was carried out as a part-time job in addition to a job subject to compulsory insurance, was no longer available.

April 1, 2003

The law of marginal employment was changed again with Hartz II with effect from April 1, 2003. The marginal earnings limit was raised to € 400 and the limit of less than 15 hours per week was removed. It was again possible to pursue a marginally paid job in addition to a main job subject to compulsory insurance.

A new addition is the sliding zone for employment with a salary between € 400.01 and € 800, including Midi job called. In the sliding zone, the employee's social security contribution increases gradually with the amount of the remuneration until it reaches the full amount at € 800. The employer pays the difference to the total contribution.

The health insurance contribution to be paid by the employer has been increased from 10% to 11%.

Partial employment in private households was newly introduced in accordance with Section 8a of Book IV of the Social Code. The contribution rates for health and pension insurance contributions to be borne by the employer were reduced to 5% each for private households. The insolvency levy was not levied.

July 1, 2006

The health insurance contribution was increased to 13%, the contribution for the pension insurance flat rate from 12 to 15%.

January 1, 2013

As a result of the law on changes in the field of marginal employment, the wage limit for marginally paid employment was raised from € 400 to € 450 on January 1, 2013. At the same time, these mini-jobs were made subject to compulsory insurance in the statutory pension scheme, but the option of being exempted from them was created. Otherwise, the exemption from insurance for marginal employment remained unchanged. The wage limit for the sliding zone ( mid-job ) was also raised from € 800 to € 850.

Anyone who was already marginally employed on December 31, 2012 remains exempt from pension insurance in accordance with Section 230 (8) SGB VI in this employment relationship as long as the wage does not exceed € 400. As before, these employees can waive the exemption from insurance in the pension insurance.

Employees who were subject to social security contributions on December 31, 2012 with wages from employment in the amount of between € 400.01 and € 450 remained, if and as long as the wage remained in this range, for reasons of grandfathering even after the increase in the In principle, the marginal earnings threshold in this employment is subject to compulsory insurance, but no later than December 31, 2014. You had the option of being exempt from compulsory insurance in all branches of social insurance earlier. If the prerequisites for family insurance in health insurance are met, however, the compulsory health insurance immediately ceases to apply. The income limit for free family insurance also rose to € 450 on January 1, 2013.

1st July 2019

On July 1, 2019, the wage limit for the sliding zone ( mid-job ) was raised from € 850 to € 1,300. At the same time, it was stipulated that in this transition area the calculation of earnings points for pensions will be based on actual earnings. Previously, employment in the sliding zone led to relatively lower pension entitlements, as the earnings points for calculating the pension were only calculated from the earnings subject to contributions.

Labor law aspects

The same rules apply to mini-jobbers as to “normal” employment relationships; According to the Part-Time and Temporary Employment Act (TzBfG), they are considered part-time employees and have the same rights as full-time employees in terms of labor law. According to the Continued Remuneration Act , the mini jobber is entitled to continued remuneration in the event of illness and to holiday pay . The law also makes no difference in terms of protection against dismissal for marginal employment. The Federal Vacation Act is applicable to marginal employment and regulates vacation entitlement. According to the provisions of the Maternity Protection Act, women in mini jobs also enjoy maternity leave. Private employers should note that the domestic help may not be held liable or only to a limited extent liable for damage caused by the mini-jobber in his work in the private household . As with all other employment relationships, the principles governing the limitation of the employee's liability for work-related activities apply. According to a ruling by the Federal Labor Court , the tax regulations do not rule out the flat-rate tax being passed on to the employee.

minimum wage

In Germany, the statutory minimum wage has to be observed for all mini-jobs since January 1, 2015, since the minimum wage regulations also apply to marginal employment . This includes in particular the recording obligations of the beginning and the end of the daily working time with the balance and the duration of the breaks. These recording obligations apply not only to marginally paid employees, but also to short-term employees and in all industries.

Extension of working hours

The marginally employed employee has the right, according to § 9 TzBfG, to be given preferential consideration when filling a corresponding vacant position with equal suitability, unless operational reasons or working time requests of other part-time employees oppose this.

Tax law

The remuneration from marginal employment is not tax-free. Taxation is either a flat rate or according to the individual wage tax deduction criteria . The income from marginal employment does not have to be declared in the tax return.

Flat tax

Since April 2003, the employer has been able to levy income tax, including the solidarity surcharge and church taxes, at a flat rate for marginally paid employment or marginal employment in a private household . In this case, the employee's remuneration is no longer taxed. The income from the mini job is then not subject to the progression proviso . The flat tax rate is 2% of pay ( § 40a para. 2 ITA ) when 5% or 15% pension contributions by § 168 , para. 1, no. 1b or 1c SGB VI ( "insurance time employees") or § 172 Paragraph 3 or 3a SGB VI (“insurance-free marginal part-time employees”), otherwise 20% ( Section 40a Paragraph 2a EStG).

For short-term marginal employment, the employer can also waive individual wage tax collection under the conditions of Section 40a (1) EStG and levy wage tax at a flat rate of 25% of wages plus solidarity surcharge and, if applicable, church tax. Prerequisites are an employment period of no more than 18 consecutive days, an average wage of a maximum of 72 euros per day and an average of a maximum of 12 euros per hour.

Income tax according to individual tax criteria

If the employer and employee agree on this, the wage tax can also be deducted according to the individual wage tax deduction criteria. In this case, the employer does not pay wage tax; the employee can deduct income- related expenses , which can change the conditions for the non-contributory family co-insurance or the receipt of housing benefit . The ultimate tax burden then depends on the amount of other taxable income and, in the case of married couples, also on the amount of income of the spouse.

Tax reduction or special expenses allowance for private households

The employer of a minor employment in a private household, after § 35a para. 1 Income Tax Act for such employment 20% of the costs (salaries and charges), but 510 € make maximum claimed in a tax reduction. If the mini-job in the household is exclusively childcare, two thirds of the costs are deductible as childcare costs; the total amount of tax-deductible childcare costs is capped at 4,000 euros per child ( Section 10 (1) No. 5 EStG).

statistics

In March 2009 there were around 4.9 million exclusively marginally employed people in Germany. In addition, there were 2.25 million marginal part-time employees, a total of around 7.15 million marginal employees. In February 2012 the total rose to around 7.45 million.

In September 2014 the Federal Employment Agency in Germany counted around 5 million exclusively marginally paid employees; this number has hardly changed since the end of 2005 (roughly since the Hartz IV law came into force ). In addition, there were around 2.5 million marginally paid part-time employees in September 2014. Women are more represented among the marginally employed than men; depending on the region, up to two thirds of low-income women are women.

Overall, the statistics of the Federal Employment Agency in September 2014 show 7.5 million marginally paid employees.

Placement of marginal employment

Various ways are used to find marginal employment. Classic ways are the advertisement via classified ads (for example via regional daily newspapers and so-called commuter newspapers) as well as word of mouth . Online classifieds portals as well as special internet portals for arranging mini-jobs are also becoming increasingly important. The mini-job center has also been active on the initiative since 2014, setting up a new portal for mini-job seekers in private households and mini-job providers in this area.

Criticism and reform proposals

In a study published by the business - related Bertelsmann Foundation in 2010, it is emphasized that the German social security and tax system primarily promotes the high- income model with low-wage wives by treating mini-jobs . For this reason, as a result of this study, the conversion of the marginal income threshold into a non-transferable tax exemption of the same amount was requested.

The 68th German Lawyers' Conference in September 2010 dealt with the tax law privilege of marginal employment under the heading “ atypical employment relationships” and called for its abolition. The expert Raimund Waltermann as well as the speakers previously demanded this, pointing out that the marginal part of the job pushes back normal employment. This also has the consequence that there are insufficient entitlements to retirement benefits in the statutory pension insurance. This results in severe old-age poverty .

New criticism of the state subsidization of mini-jobs was voiced in March 2014 after the publication of data from the Institute for Employment Research .

Bündnis 90 / Die Grünen, the German Trade Union Federation and others are calling for compulsory social insurance for mini-jobs in 2020. Against this background, the economist Enzo Weber criticized that it was not obvious why the state should subsidize part-time jobs . Mini-jobs are not sustainable and are not a cornerstone for professional development. The combination of spouse splitting, family co-insurance and mini-job makes it "enormously unattractive" for many married women in particular to do more than just one mini job. In view of demographic change, companies should be encouraged to invest more in training. Instead of subsidizing "cheap jobs", the state must create other means that are administratively as easy to use as possible to make it possible to employ "someone for only five hours a week".

A study published in 2020 by the German Institute for Economic Research (DIW) on behalf of the non-profit Bertelsmann Foundation described mini-jobs as a “dead end”, especially for women and the elderly. The effects of the global coronavirus pandemic have exacerbated the problems of the low wage sector. A connection between the low wage sector and the shortage of skilled workers had already been demonstrated earlier.

Austria

An employment relationship is considered to be marginal in Austria if the due remuneration does not exceed the "marginal earnings limit" of € 446.81 per month (as of 2019). This value is adjusted annually.

Marginally employed persons are (only) insured against accidents, but can take out voluntary health and pension insurance at low cost. Since the accident insurance contributions have to be paid by the employer, this means for the employee that the net wage on the payslip corresponds to the gross wage.

As soon as an employee exceeds the marginal earnings limit due to several employment relationships, he becomes fully insured, i.e. he is also compulsorily insured in health and pension insurance. If the employee is registered as a worker, the amount of the taxes is 18.2%, as an employee there are 18.07% of taxes on the gross wage. A mixture of employment relationships is possible, however. In contrast to the German system, earnings are not offset against the entire year, but for each month individually, so that you have to pay taxes every month in which you have exceeded the limit, even if you are below the annual total of 12 times the monthly earnings limit remains.

In addition to accident insurance, employers who employ several people in marginal part-time work have to pay a flat-rate tax of 16.2% of the salaries paid to marginal part-time employees (including special payments) if the sum of the monthly contribution bases for marginal part-time employees exceeds one and a half times the marginal income threshold ("Employer tax"). The employer levy is collected by the responsible health insurance company. The income from the employer levy is dedicated: 23.5% of the income is used to finance the health insurance of marginally employed persons, 76.5% to finance the pension insurance.

Switzerland

In Switzerland, employment is considered to be marginal if the relevant wage per employment relationship does not exceed CHF 2,300 in a calendar year (as of January 1, 2011). This value is checked regularly and can be adjusted.

In the case of marginal employment, no insurance contributions have to be paid, unless the employee requests registration. Employment in private households as well as with dance and theater producers, orchestras, phono and audiovisual producers, radio and television as well as schools in the artistic field are generally excluded from the exemption from insurance. In these cases, insurance premiums have to be paid.

In Switzerland, only a quarter of private services are registered, as a study shows. In order to simplify the registration of marginal part-time employees in private households, the Swiss social security ( AHV ) has introduced a simplified registration procedure for employment relationships in private households.

Belgium

This article or the following section is not adequately provided with supporting documents ( e.g. individual evidence ). Information without sufficient evidence could be removed soon. Please help Wikipedia by researching the information and including good evidence.

In Belgium there are no insurance-free mini jobs like in Germany or something similar. In Belgium there are legally guaranteed minimum wages and compulsory insurance for every employee and self-employed person. However, since not everyone wants to accept full-time employment, there is a rule that every employment with at least 13 hours per week must be insured at the minimum wage or higher. In this way, every person in Belgium has statutory social security coverage.

To prevent “undeclared work” or illegal employment in private households and small businesses, so-called “service and household checks” have been in place for services in these sectors since 2003. Anyone can purchase these checks from statutory health insurances in order to pass them on to employees in the household or small business. These checks originally cost € 6.80 and are traded in at every shop and authority in Belgium at a value of € 5.00. By paying by these checks, all taxes and social security contributions are paid, and both the employer and the employee are completely legal. The submission of the checks is not limited.

Great Britain

A zero-hour contract ( English zero-hours contract ) is a contract in which the parties agree that one party shall provide services for the other party and receives a remuneration. The specialty is that the contract stipulates a minimum employment time of zero hours. The person obliged to serve should only take action if the person entitled to service has a corresponding need for the service.

Italy

In Italy, casual work could be rewarded with wage vouchers from the Istituto Nazionale della Previdenza Sociale (INPS), called “vouchers” or “buoni lavoro”. A total of 25% of the purchase price of the voucher was levies (13% pension and social insurance, 7% accident insurance and 5% administrative costs). The casual worker was paid 75% net. In order to be able to pay using a voucher, the employer only had to buy the voucher at least two days before the start of the work and register the work with the INPS. No formal agreement and no employment contract was required. The vouchers were used, for example, for seasonal work in restaurants and in agriculture. Criticism met with the fact that vouchers were used to reduce costs and were not limited to certain work areas and activities of certain groups of people - for example, to the occasional work of pensioners, students and the unemployed - and were often used as a substitute for “normal” employment contracts.

The vouchers were abolished on March 18, 2017; Vouchers that have already been purchased may be used to pay for casual work until the end of 2017. Before the abolition, a referendum had been scheduled for May 28, 2017 to abolish vouchers and to reintroduce joint and several liability for the award of work and services. At the end of May, the government was working on alternatives for regulating short-term employment.

See also

Web links

Cross-national

German legal situation

Individual evidence

  1. ↑ § 7 SGB ​​V, § 27 Abs. 2 SGB III
  2. ↑ Federal Ministry of Labor and Social Affairs: "450-Euro-Mini-Jobs / Marginal Employment" , accessed on February 11, 2015
  3. ↑ a b ABC of the health insurance companies: "Minor employment - mini job" , accessed on February 11, 2015
  4. ↑ 630-mark job (rechtspraxis.de)
  5. ↑ De minimis Guidelines, B. 2.2
  6. ↑ De minimis guidelines of October 14, 2009, page 24
  7. ↑ Archived copy ( Memento from August 30, 2018 in the Internet Archive )
  8. ↑ § 115 SGB ​​IV and point 2.3.3. of the de minimis guidelines of November 12, 2014 ( Memento of October 22, 2015 in the Internet Archive )
  9. ↑ BSG judgment of December 5, 2017 - AZ: B 12 R 10/15 R / http://juris.bundessozialgericht.de/cgi-bin/rechtsprechung/document.py?Gericht=bsg&Art=en&sid=d2f673a26b9c2432a6946ced8b76d39f&nr=15257&pos= 0 & num = 1
  10. ↑ § 40a https://www.gesetze-im-internet.de/estg/__40a.html
  11. ↑ § 7 Abs. 1 SGB V
  12. ↑ § 27 Paragraph 2 SGB III.
  13. ↑ Section 20, Paragraph 1, Clause 1 of SGB XI in conjunction with Section 7, Paragraph 1 of SGB V
  14. ↑ See amendments to § 5 Paragraph 2 No. 1 and § 6 Paragraph 1 b SGB VI through Art. 4 No. 3 of the law on changes in the field of part-time employment, Federal Law Gazette I p. 2474, 2475 and SGB VI.
  15. ↑ Communication from the Federal Government of November 25, 2016, https://www.bundesregierung.de/Content/DE/Artikel/2016/09/2016-09-14-flexirente.html
  16. ↑ according to mini job center, status 11/2015. ( Memento from November 16, 2015 in the Internet Archive )
  17. ↑ a b 2% together as a flat rate for tax, solidarity surcharge and church tax
  18. ↑ a b c for commercial employers depending on the accident insurance provider, for private employers the contribution is 1.6%, for the sake of comparability in the sum calculation therefore assumed at 1.6%
  19. ↑ a b levy U3 is not to be paid by private households.
  20. ↑ a b c d e f plus any church tax
  21. ↑ § 14 Paragraph 3 SGB IV
  22. ↑ Mini-job center, current developments in the field of marginal part-time employees, 2nd quarter 2013, page 7 f ( Memento from April 21, 2015 in the Internet Archive )
  23. ↑ SGB ​​6 - single standard. In: gesetze-im-internet.de. Retrieved October 10, 2019 .
  24. ↑ SGB ​​6 - single standard. In: gesetze-im-internet.de. Retrieved October 10, 2019 .
  25. ↑ Mini-job center increase of pension contributions ( Memento from July 1, 2014 in the Internet Archive )
  26. ↑ §§ 168, 1232 RVO
  27. ↑ § 168 RVO in the version of the first regulation to simplify the contribution law in the social insurance of March 17, 1945, RGBl. I p. 42
  28. ↑ § 1228 RVO in the version of the Workers' Pension Insurance New Regulation Act of February 23, 1957 ( Federal Law Gazette I pp. 45, 48 ); Section 4 Employee Insurance Act as amended by the New Employee Insurance Regulation Act of February 23, 1957 ( Federal Law Gazette I p. 88, 91 )
  29. ↑ § 8 SGB IV in the version of the law of 23 December 1977 ( Federal Law Gazette I p. 3845, 3846 )
  30. ↑ § 8 SGB IV in the version of the 21st Pension Adjustment Act of July 25, 1978 ( Federal Law Gazette I p. 1089, 1100 )
  31. ↑ Draft of the Federal Government of September 28, 1981 for the Employment Promotion Consolidation Act, BT-Drs. 9/846, pp. 16 and 51 f.
  32. ↑ BT-Drs. 9/1144, p. 4
  33. ↑ Article 3 Employment Promotion Consolidation Act of December 22, 1981 ( Federal Law Gazette I, pp. 1497, 1510 )
  34. ↑ Article 1 No. 2 of the law on the new regulation of part-time employment relationships of March 24, 1999 ( Federal Law Gazette I p. 388 )
  35. ↑ Article 3 No. 4 or Article 4 No. 22 letter b) of the law on the new regulation of part-time employment relationships of March 24, 1999, Federal Law Gazette I pp. 388, 389, 391
  36. ↑ Article 3 No. 3 letters a) bb) of the law on the revision of part-time employment relationships of March 24, 1999, Federal Law Gazette I p. 388, 390
  37. ↑ Article 2 No. 3 Letter a) of the Second Law for Modern Services on the Labor Market of December 23, 2002 ( Federal Law Gazette I p. 4621, 4623 )
  38. ↑ Art. 10 No. 4 Budget Accompanying Act 2006 of June 29, 2006 ( Federal Law Gazette I pp. 1402, 1405 )
  39. ↑ Art. 11 No. 3 Household Supplementary Act 2006 of June 29, 2006, Federal Law Gazette I 1402, 1405
  40. ↑ Law on changes in the field of part-time employment dated December 5, 2012 ( Federal Law Gazette I p. 2474 )
  41. ↑ Amendment of Section 8 (1) No. 1 SGB IV through Article 1 No. 2 of the Act on Changes in the Area of ​​Partial Employment of December 5, 2012, Federal Law Gazette I p. 2474
  42. ↑ See corresponding amendment to Section 5, Paragraph 2, Sentence 1, No. 1 of Book VI of the Social Code by Article 4, No. 3 of the Act on Changes in the Area of ​​Partial Employment of December 5, 2012, Federal Law Gazette I, pp. 2474, 2475.
  43. ↑ Insertion of Section 6 (1b) SGB VI through Article 4 No. 4 of the Act on Changes in the Area of ​​Partial Employment of December 5, 2012, Federal Law Gazette I, pp. 2474, 2475
  44. ↑ Amendment of Section 20 (2) SGB IV by Article 1 No. 4 of the Act on Changes in the Area of ​​Partial Employment of December 5, 2012, Federal Law Gazette I, p. 2474
  45. ↑ for the unemployment insurance: § 444 SGB ​​III, for the health insurance: § 7 Abs. 3 SGB V, for the nursing care insurance: § 20 Abs. 1 Satz 1 in connection with § 7 Abs. 3 SGB V
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