A 450 euro job is a marginal paid employment. Regular pay must not exceed 450 euros per month. The mini-jobber does not have to pay into the health, work or nursing care insurance schemes.
There is a pension insurance obligation, but the employee can be exempted from it. 450 euro jobbers are entitled to continued payment of wages in the event of illness and paid leave.
450 Euro Job – How many hours are you allowed to work??
The hours calculator will help:
What is a 450 Euro job?
A 450 euro job (until the end of 2012 400 euro job) is a subtype of the mini-job and thus a marginally remunerated employment.
The special feature of the 450 euro job: the mini-jobber regularly earns no more than 450 euros a month in this type of employment or. the remuneration to be expected per year may be 5.not exceed 400 Euro. The number of weekly working hours and the frequency of employment, on the other hand, are not set at a maximum value.
This regulation clearly distinguishes the 450 euro job from the short-term mini-job. Here, the duration of employment may not exceed three months in a calendar year or a total of 70 working days. But it doesn’t matter how much the employee earns during this time.
450 Euro job and social security
Low-paid employment on a 450 euro basis is exempt from health and unemployment insurance. There is also no compulsory insurance with regard to nursing care insurance. But it is important: Since the 1. January 2013, mini-jobbers are subject to compulsory pension insurance. The 450 euro jobber automatically pays 3.7 percent of his or her salary (13.7 percent for marginally paid employees in private households) into the pension fund. In return, the employee receives full entitlement to pension insurance benefits and services.
But the own contribution does not have to be paid necessarily. Mini-jobbers have the option of being exempted from compulsory pension insurance. If an employee has more than one 450 euro job, the application for exemption applies to all marginally remunerated employment relationships.
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Employees in a mini-job
In total, according to employment statistics (2018) of the Federal Employment Agency 7,72 Mio. German of a marginal employment after. As of the end of 2019, there were approximately 4.52 million. marginally employed women and 3.2 million. marginally employed men.
- 2.8 million. of a marginal employment in the side job and
- 4,3 Mio. exclusively after a marginal occupation.
Which tax bracket for 450 Euro job?
450 Euro job in the tax return
All taxes for a 450 euro job are already paid during the year. The marginal employment does not increase the sum of the taxable income. Therefore, the employee does not have to provide information on the mini-job in the income tax return.
Taxes for the mini-job
The minijobber himself has as good as no duties. But what about the employer? If a 450 Euro jobber is employed, the employer must make flat-rate contributions to health and pension insurance. In addition, there are flat-rate taxes and contributions to compensate for expenses in the event of illness or pregnancy and in the event of insolvency. For a 450 Euro job in the commercial sector, the contributions break down as follows:
|Contribution to statutory health insurance||13 percent (private household as employer: 5 percent) – If the mini-jobber is privately insured, this item does not apply|
|Contributions to the statutory pension insurance||15 percent (private household as employer: 5 percent) – the mini-jobber must contribute an additional 3.7 percent|
|Allocation U1 (reimbursement of expenses in case of illness)||0.9 percent|
|Levy U2 (reimbursement of expenses for maternity or any employment prohibitions)||0.3 percent|
|Allocation U3 (insolvency money)||0.09 percent (not applicable for private households)|
|Accident insurance||Individual (1.6 percent for private households)|
Several 450 Euro jobs
If a mini-jobber does not have a main job that is subject to insurance, he or she can work several 450 euro jobs at the same time. It is important, however, that the total monthly income from all marginally remunerated jobs does not exceed the 450 Euro limit. If this does happen, all jobs are subject to compulsory insurance.
Example: Julia S. has had a mini-job as a saleswoman for two years, in which she earns 300 euros per month. In addition, she has been working a second 450 Euro job for half a year, where she receives 150 Euro per month. Now she would like to take on another mini-job in her mother’s hairdressing salon.
There she would be paid every month 200 Euro. If Julia now accepts this additional job, her total monthly income from all three jobs will exceed the 450 euro limit. In this case, all jobs are subject to compulsory insurance.
450 Euro job as a side job
If an employee already has a main job that is subject to compulsory insurance, it is possible for her to take on an additional 450 euro job, but there are a few things that must be taken into account here. This is how every sideline job should be discussed with the employer before it is taken up. In principle, employees are allowed to have a part-time job, but this should not interfere with the main job.
Furthermore, it should be noted that only a mini-job on a 450 euro basis can be accepted in addition to the actual job. If the employee also works in more than one part-time job, the income from all 450 euro jobs and the income from the main job are added together. The side jobs are then no longer mini-jobs and, with the exception of unemployment insurance, social insurance is compulsory.
Example: Ben F. has been working as a travel agent subject to social insurance contributions for many years and earns 2100 Euro gross per month. A few months ago, he also accepted a job as a tour guide in his hometown. The employee works on a 450 euro basis, earning 200 euros per month from it. Now Ben would like to take on another part-time job as a copywriter for travel guides. Here he would receive 150 euros per month. If Ben now accepts this additional job, the 450 Euro regulation no longer applies. The income from the side jobs is added to the income from Ben’s main job and is subject to social security contributions.
Unemployment benefit plus 450 euro job
Anyone who suddenly has to live on unemployment benefit (ALG I) knows that budgeting with this lower income is not easy. The solution: a mini-job to supplement the household budget. But is it at all possible to pursue a sideline job while receiving ALG I?? Yes, in any case! However, some points must be taken into account:
- A maximum of 14 hours and 59 minutes per week may be worked in the minijob. Anyone who works 15 hours or more is no longer considered unemployed.
- The part-time job should be reported to the Employment Agency as early as possible, but no later than the first day of starting the job.
- The net income from the mini-job must not exceed the exemption limit of 165 euros.
- The actual job search must not be neglected by the sideline worker.
It’s worth it: top up Hartz IV with a 450 euro job
And also, who receives ALG II (Hartz IV), should think about a side job. Mini-jobbers can top up their ALG II without deductions up to an allowance of 100 euros. If the monthly income from a second job – as in the case of a 450 euro job – is less than 1000 euros, an additional 20 percent of the gross salary is not taken into account in addition to the tax-free amount.
Example: Lena K. earns exactly 450 Euro at her minijob. Since she receives ALG II, she is entitled to the tax-free allowance of 100 euros without deductions. 350 euros remain, of which a further 20 percent (70 euros) is not credited. Lena consequently has 170 euros more available at the end of the month with a part-time job than without one.
Advantages and disadvantages of a 450 Euro job
|additional income||less free time and additional burden|
|more practical experience (evtl. in a different area than the main employment)||Not socially insured (mini-jobber does not pay into health, unemployment and long-term care insurance; pension insurance can be paid into)|
|No obligation to declare in the tax return||No longer a mini-job as soon as earnings limit of 450 euros is exceeded|
|Supplementation of ALG I and ALG II||Employer of the Hautpbeschaftigung must agree to Nebenerwerb|
Facts about the 450 Euro job
A 450 Euro job is a marginal employment. Marginally paid employment on a 450 euro basis is completely tax-free. Earnings must not exceed 450 euros per month.
Since 2013 there is a pension insurance obligation for 450 Euro jobbers. You can be exempted from the pension insurance obligation.
The statutory minimum wage applies to mini-jobs and marginal jobs.
Individual references and sources
- Federal Employment Agency: Current figures Minijobber→
- Minijob central office: Guidelines for the assessment of marginal employment under insurance law (marginal employment guidelines)→
- Minijob Central Office: Distinction 450 Euro and short-term→
- Minijob Central Office: Several 450 euro mini-jobs→
- Duisburg Employment Agency: Side job despite unemployment benefit I – what is allowed??→
- Jena Employment Agency: Why side jobs are already worthwhile while receiving Alg II→
- Minijob Central Office: Taxes for 450 Euro mini-jobs in the commercial sector→
- Minijob center: Taxes for 450-Euro Minijobs in private households→
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