In payroll accounting, please note that time records must also be kept for mini-jobbers. Wage tax auditors are increasingly requesting time sheets. Please ensure that time records can be produced at any time in your payroll accounting. For details, please contact your designated contact person at our firm.
Frequently asked questions
Frequently asked questions
Are time sheets required for mini-jobbers with a fixed salary?
Yes, time records must also be kept for marginally employed staff with a fixed monthly salary. The German Minimum Wage Act (Mindestlohngesetz) requires employers to document the start, end and duration of daily working hours for mini-jobbers. The records must be prepared no later than the seventh subsequent day and retained for at least two years.
What do payroll tax auditors increasingly focus on with mini-jobs?
Payroll tax auditors are increasingly requesting timesheets for mini-jobbers. Missing records can lead to objections, back payments of social security contributions, and fines. Hour records should therefore be readily available in payroll accounting at all times.
What are the consequences of missing time records for mini-jobbers?
If time sheets are missing or incomplete, the mini-job status can be called into question if the wage paid, calculated against the hours worked, falls below the minimum wage. This can result in back payments of wage tax and social security contributions. In addition, fines may be imposed under the Minimum Wage Act.
How should working hours be documented for mini-jobbers?
You must record the start, end, and total duration of daily working time. Documentation must be kept in written or electronic form and retained by the employer for at least two years. The records must be available for inspection at any time by the tax office or customs authorities (Zoll).