Landungsbrücken

Employment in the transition area (mid-job)

The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM). Employees with an employment relationship in the transitional area are subject to...

  • The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM).
  • Employees with an employment relationship in the transitional area are subject to compulsory insurance in all areas of social security, but only have to pay a reduced share of the total social security contribution.
  • More information on tax and social security treatment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).

Important notes

Prerequisites

Employees with regular wages of € 450.01 to € 1,300.00 per month

Documents required

No

Please note

Up to and including 06/30/2019, the upper wage limit was € 850.00 per month.
Instead of "employment in the transition area" it was called "employment in the sliding zone".

Procedure & Fees

Fees

No

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