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Employment in the transition area (mid-job)

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Detailed description

  • 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).

 

Information

Prerequisites

Employees with a regular salary of €450.01 to €1,300.00 per month; these amounts are valid until September 30, 2022. From October 1, 2022, a midi job exists if the regular salary is €520.01 or more (= adjustment to the increase in the mini-job limit to €520). The upper limit for the transition area is also being increased. From October 1, 2022, this will be a maximum of €1,600 per month and from January 1, 2023, a maximum of €2,000 per month. Since January 2024, a midi job exists if employees earn €538.01 to a maximum of €2,000.

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".

Fees

No

Links on the Internet

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Keywords: Part-time job Employment in the sliding zone Sliding zone regulation Midijob reduced share of social security Wages 450.01 to 850 euros Wages 450.01 to 1300 euros

Last updated: 18.09.2024