Marginal employment (minijob) General information

Here you will find general information on the topic of marginal employment (mini-jobs).

Detailed description

A marginal employment relationship, also frequently referred to as a mini-job, is work with a small workload or low income. There is an earnings limit, which is dynamically adjusted and based on the minimum wage.



As an employee, you will generally not be required to pay social security contributions (pension, health, long-term care, or unemployment insurance) unless you choose to do so voluntarily. As an employer, you are responsible for covering these contributions as a lump sum.



Further information can be found in the "Links" section.

 

Information

Prerequisites

  • Their employment does not exceed the prescribed limits on scope or income.
  • They have reached a contractual agreement regarding employment.
  • As the employer, you register the employment with the Minijob Center and pay the required contributions.

Documents required

Depending on the specific circumstances of your case, different documents may be required. The responsible authority can provide you with more detailed information. Please also refer to the further links provided.

Please note

There are no special considerations.

Deadlines

For employees: None




For employers:


You must register the employment before work begins. You must report any changes immediately. Flat-rate contributions for taxes and social security must be paid monthly or quarterly.




For short-term mini-jobs, the employment must not last longer than 3 months or 70 working days in a calendar year.

Procedure

  • They conclude a written employment contract.
  • Before work begins, you as the employer must register the minijob with the Minijob Center.
  • As an employee, you begin the work and, if necessary, keep records of hours worked or activities, especially in the case of hourly pay.
  • As an employer, you report the employment to the Minijob Center on a monthly or quarterly basis, pay the flat-rate contributions and document the employment.
  • After the employment ends, the minijob is formally terminated; you may receive certificates regarding periods of employment and contributions.

Processing time

In most cases, the registration of a mini-job is processed within a few days to one to two weeks, especially if all required documents have been submitted in full.

Fees

No

Legal remedies

Not applicable

Legal basis

Section 8 Paragraph 1 Number 1 of the Fourth Book of the Social Code (SGB IV)


https://www.gesetze-im-internet.de/sgb_4/__8.html

Links on the Internet

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Keywords: Tax exemption for a 325 euro employment relationship Tax exemption according to the 325 euro law 400 euros job Mini job 325 euros law 450 euros job. Marginal employment

Last updated: 11.10.2026