Sideline
The term avocation called in everyday language the exercise of another profession in addition to a main job.
Legal
Must be distinguished is the everyday language term avocation of legal terms such as the part-time work or outside activities :
- According to Section 3 No. 26 EStG, part- time activities are defined in German tax law regardless of whether a main occupation is exercised at all. With reference to the application of § 3 No. 26a and No. 26b EStG, the BMF stated in its letter “Tax-free income from voluntary work; Application letter to § 3 Numbers 26a and 26b EStG "of November 21, 2014, that the exercise of a part-time activity requires that this does not take up more than a third of the working hours of a comparable full-time employment in relation to the calendar year and that the activity does not is to be regarded as part of the main activity.
- According to German labor law, the term secondary employment includes any activity of the employee against payment , any employment within the framework of a service, employment or work contract and any self-employed and voluntary activity, insofar as this employment or activities are not within the main employment. Secondary activities are generally permitted to a certain extent, but may require notification or approval.
- In German service law , secondary activities are activities that are carried out for remuneration or free of charge by an employee or civil servant in addition to the main occupation. Civil servants are only allowed to pursue other activities to a limited extent in addition to their main office. For civil servants, certain secondary activities are only required to be reported; Secondary employment for remuneration is subject to approval (with a few exceptions), whereby it is decisive with regard to its admissibility whether this may affect business interests or whether a secondary employment is to be classified as a second job .
- In the German social security law also secondary activities are taken into account, with regard to the compulsory health insurance is. The distinction between the main occupation and other activities of particular importance.
When receiving a disability pension , an additional earning limit applies, which depends on the degree of disability, whereby marginal employment with a monthly salary of up to € 450 is harmless for a disability pension granted. If the additional earnings limit is exceeded, the disability pension will be reduced or possibly no longer granted.
people
Individuals only became widely known through their secondary occupation.
With the secondary occupations of the writer and researcher , for example, Franz Kafka and Albert Einstein achieved world renown . Joanne Rowling became the most commercially successful author alongside her full-time part-time work .
If someone has a different calling or a further (secondary) job, possibly more in line with their own inclinations, in addition to their first, mainly livelihood , occupation - for example as an artist, poet, writer, musician or athlete - one often speaks of the former occupation of a "bread job".
Web links
Individual evidence
- ↑ Tax-free income from voluntary work; Application letter for § 3 Nos. 26a and 26b EStG. (No longer available online.) BMF, November 21, 2014, archived from the original on April 18, 2015 ; Retrieved April 8, 2015 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Limits in the existing employment relationship: Secondary employment and non-competition clause. IHK Darmstadt, accessed on July 5, 2014 .
- ↑ Second job. (No longer available online.) Federal Ministry of the Interior , archived from the original on February 3, 2014 ; accessed on February 1, 2014 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Pension for full disability, section "Disability pension and part-time job". German pension insurance, accessed on April 7, 2015 .
- ↑ Disability pension and mini job. Retrieved April 7, 2015 .
