Sideline

from Wikipedia, the free encyclopedia

A sideline job is any paid job that is carried out in addition to a full-time job by an employee , civil servant , member of parliament , judge or soldier . The remuneration is referred to as additional income , additional income or colloquially (out of date) as additional income . Depending on the context, the self-employed or the unemployed are referred to as part-time work .

Under labor and service law, unpaid activities can also count as secondary activities.

Legal situation in Germany

There are statutory regulations on secondary employment in labor and service law. Some regulations are also contained in social security and tax law .

Employment Law

The right to pursue a secondary activity is derived in Germany from the basic right to freedom of occupation in accordance with Article 12, Paragraph 1 of the Basic Law . In addition, the general freedom of action must be taken into account.

A secondary activity can be notifiable or, depending on the type of activity, additional approval is required. The legally permissible maximum working hours must not be exceeded. These are e.g. B. in Germany up to 10 hours a day in accordance with Section 3 of the Working Hours Act (does not apply to voluntary work). The performance of the employee in the context of his main job must not be significantly restricted by the secondary job. Likewise, there must be no conflict of interests or duties between main and secondary employment. A conflict of interests exists, for example, if a nurse has a secondary job as an undertaker.

The employment contract may stipulate that any secondary activity must be reported to the employer without being asked and before the secondary activity is started. It has not yet been finally decided (as of 2017) whether this only applies to paid secondary employment or also to voluntary work.

The law on part-time work and the Working Hours Act contain further labor law regulations on secondary employment . There are also collective agreements , company agreements and individual agreements .

Only those secondary activities may be made dependent or prohibited on the prior consent of the employer, in the omission of which the employer has a legitimate interest .

Service law

There are also special civil service regulations in Sections 97 to 105 of the Federal Civil Service Act (BBG) , in Section 40 of the Civil Service Status Act (BeamtStG) and the Federal Secondary Employment Ordinance. The federal states have passed corresponding laws in the form of civil service laws and secondary employment regulations. Section 20 of the Soldiers Act and the Federal Ministry of Defense decree on secondary employment apply to soldiers .

In the case of civil servants , judges and soldiers , paid secondary employment and certain unpaid secondary employment must be approved by the employer ( Section 99 BBG). Additional activities that do not require a permit (including literary, scientific, artistic or lecture activities and certain expert opinions) are listed in Section 100 BBG; For these secondary activities, however, there is an obligation to notify if a remuneration or monetary benefit is paid for them § 100 , Paragraph 2 BBG. According to § 40 BeamtStG, a secondary activity is generally notifiable.

In the case of employees in the public service , the civil service law had to be applied mutatis mutandis due to § 11 BAT . This has changed since the TVöD / TV-L came into force on October 1, 2005. Now, according to § 3 TVöD / TV-L, secondary employment of employees is no longer subject to approval, but only has to be reported, and even this obligation does not apply if the secondary employment is not paid. However, this only applies to the standard variant of the collective agreement. Special regulations (e.g. Part B TV-L) determine something different for certain areas of activity. B. in science to report all secondary activities regardless of their pay obligation, and the civil service regulations apply to doctors at university hospitals. Irrespective of this, the employer can prohibit secondary employment if it is likely to affect the interests of the employer, even if it was not subject to notification or approval.

When assessing the permissibility of secondary employment by civil servants and public employees, the distinction between secondary employment in general and a second job in particular is a crucial aspect. The Second Secondary Employment Limitation Act restricts the secondary employment of this group of people in the interest of the functionality of the public service, whereby activities “which have the character of a second job” are declared inadmissible. In the Second sideline Limitation Act is this described more accurately as here is to understand the criterion of "second profession": "Whether or not an ancillary activity as impermissible exercise of a second profession, from the point is for the civil service constitutionally specified principles of Hauptberuflichkeit and full devotion to To assess profession. "

Social security law

In the German social security and outside activities should be considered.

For a person who has a self-employed activity and a dependent activity subject to social insurance, it is decisive with regard to the compulsory health insurance which activity is carried out as the main occupation:

  • If this person is an employee in their main occupation and self-employed as a secondary occupation and is not exempt from statutory health insurance, only the remuneration from the main occupation is subject to contributions (exception: according to Section 226 (1) SGB V, the entire earned income is subject to contributions if at the same time a pension from the statutory pension insurance or pension payments are drawn);
  • if she is self-employed in her main job and employed in a secondary job, she is not subject to statutory health insurance; in certain circumstances she can be voluntarily insured . Part-time self-employed people who earn only marginal income and for whom there is no compulsory insurance of their own can, under certain circumstances, be insured with the family at no extra cost .

This person has to pay contributions to the remuneration from the dependent employment subject to social insurance contributions to the statutory pension insurance, long-term care insurance and unemployment insurance, regardless of which activity is the main occupation. In addition, contributions for a private pension insurance may apply.

If, in addition to the main job , exactly one minor job is carried out, this is exempt from social insurance for the employee. In the case of several jobs in addition to the main occupation, the sum of the wages for all these jobs must first be considered: if it is above the marginal earnings limit, each of these jobs is subject to social security (whereby regulations on mid- job may apply if the total is in the sliding zone). If, on the other hand, the sum is below the marginal earnings threshold, the first part-time employment is exempt from social security and every further job is fully subject to social security.

Secondary employment is also important when receiving social benefits. The unemployed can take on a secondary job within a limited time frame: According to § 138 SGB ​​III, an unemployed person can take on a secondary job if their weekly working hours are less than 15 hours, whereby occasional deviations of short duration are not taken into account. According to Section 138 (2) SGB III, he can also do voluntary work, provided that this does not affect his professional integration. However, in accordance with Section 2 EhrBetätV , he must immediately notify the Employment Agency of any voluntary activity lasting at least 15 hours a week . The income from the secondary activity is to be offset if necessary : According to § 155 SGB ​​III , it is to be offset against the receipt of unemployment benefit I after deduction of taxes, social security contributions, income- related expenses and an allowance of 165 euros per month; offsetting against unemployment benefit II is regulated by Section 11 of the Second Book of the Social Code.

Tax law

In terms of taxation, it is fundamentally irrelevant whether someone earns income from a main job or a secondary job. Exception: Income from a part-time activity as a trainer, trainer, educator, supervisor or comparable part-time activities, from a part-time artistic activity or part-time care of old, sick or disabled people in the service or on behalf of a legal entity under public law are under certain additional Prerequisites tax-free up to a total of 2,400 euros per year ( flat rate for trainers , Section 3 No. 26 EStG). Furthermore, income from part-time work in the service or on behalf of a legal entity under public law or an institution for the promotion of charitable, benevolent and church purposes falling under Section 5 (1) number 9 of the Corporate Income Tax Act is tax-free up to a total of 720 euros per year ( voluntary tax allowance , § 3 No. 26a EStG). There are also special tax regulations for mini jobs .

If it is a hobby from a tax point of view , the resulting losses cannot be offset against other income ; In that case, however, the income is not taxable either (see also: Intention to make a profit ).

Part-time job in work studies

In the field of work studies , according to REFA, secondary jobs are differentiated from main jobs as activities that are planned, but only indirectly serve the work task . Examples are:

  • Main activity: machining the workpiece; Secondary activity: fetching workpieces according to plan, inserting workpieces in the magazine
  • Main activity: painting; Secondary activity: mixing paint
  • Main activity: Monitor the automatic turning process; Secondary job: counting workpieces that are being fetched, reading work instructions

statistics

In 2011, 4.2% of employed women and 5% of employed men had a second job.

According to the Federal Employment Agency, around 2.66 million people, of which 1.53 million were women, had a secondary job in addition to their main job in December 2012. The share of employees subject to social security contributions with a second job was around 9.1 percent.

See also

Individual evidence

  1. See for example: Secondary job / 3.2.2 Violation of the Working Hours Act. In: haufe.de. Retrieved November 7, 2017 .
  2. ^ Federal Labor Court , judgment of February 28, 2002 , Az. 6 AZR 357/01; Full text.
  3. ↑ Second job. In: Handbook of Labor Law. June 15, 2017. Retrieved November 6, 2017 .
  4. Second Act on Limiting Secondary Employment; Introductory Notes. Federal Ministry of the Interior , accessed on January 1, 2014 .
  5. The regulations on part-time employment. - Several mini jobs and mini jobs as a sideline. (No longer available online.) Hamburg Chamber of Commerce, archived from the original on February 18, 2014 ; accessed on February 2, 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. @1@ 2Template: Webachiv / IABot / www.hk24.de
  6. ^ Analysis of the Federal Statistical Office

Web links

Wiktionary: Secondary activity  - explanations of meanings, word origins, synonyms, translations