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 compulsory insurance...

  • 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 a regular salary of €450.01 to €1,300.00 per month; these amounts are valid until September 30, 2022. From October 1st, 2022, a midi job will be available from a regular wage of €520.01 (= adjustment to the increase in the mini job limit to €520). The upper limit for the transition range is also increased. From 01.10.2022 this amounts to a maximum of €1,600 per month and from 01.01.2023 a maximum of €2,000 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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