5 Services found for "Marginal"

Marginal employment (mini job)

Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links). The wages for marginal part-time employment are always taxable. The ... Continue

ELStAM, employer, hardship regulation

The tax authorities offer employers who are unable and for whom it is unreasonable to electronically access the wage tax deduction features of their employees a substitute procedure (so-called 'hardship rule'). For this purpose, the employer must ... Continue

Minimum wage - report non-compliance

The minimum wage is currently EUR 8.84. It is adjusted every 2 years, next time on January 1, 2019. Exceptions to the minimum wage obligation, which were partially permitted until December 31, 2017, are no longer permitted as of January 1, 2018 ... Continue

Mini job center for private households

Mini-jobs in private households are a special form of marginal employment and are particularly encouraged by the legislature. The mini-jobber takes on these household-related services that family members normally carry out. The employer pays lower ... Continue

Apply for an examination permit

Do you want to start your professional life as a teenager? If so, you must be examined by a doctor before starting work. For this you need a so-called examination authorization certificate, which you can get from the responsible district office. Continue

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