Marginally employed workers can apply to be exempted from statutory pension insurance. The required exemption application is subject to a deadline. If this deadline is missed, the employee must continue to pay mandatory contributions. It is therefore important to observe carefully how and when such an application should be submitted.
Procedure for Exemption from Statutory Pension Insurance
The exemption from statutory pension insurance can be applied for in writing with the employer at any time during the mini-job. A template is available on the website of the Minijob-Zentrale. Whether an exemption actually makes sense and what consequences can be expected is set out in a brochure published by the Minijob-Zentrale. In order for the exemption to apply from the month in which the exemption application was filed (at the earliest from the start of employment), the employer must submit the social security registration (based on the commencement of employment or a change in contribution group) with pension insurance contribution group 5 to the Minijob-Zentrale. A deadline of 42 calendar days, or 6 weeks, applies after the exemption application is received by the employer.
Late Notification of the Exemption from Statutory Pension Insurance
If the notification of exemption from statutory pension insurance is submitted to the Minijob-Zentrale outside the permitted 6-week period, the employer must explain the delay. A late submission is, however, justified if the mini-jobber receives a full old-age pension and is generally exempt from pension insurance. If, however, the notification has been submitted impermissibly late, the exemption only begins after the end of the month following the calendar month in which the notification was received by the Minijob-Zentrale. Until the subsequent exemption from pension insurance takes effect, the employee remains obliged to pay contributions into the Deutsche Rentenversicherung.
Examples: When the Pension Insurance Exemption Takes Effect
Example 1
An employee takes up a marginally remunerated employment on 1 March 2022. On the first day of employment, the employee submits a written application for exemption from statutory pension insurance to the employer. The employer reports the exemption application via the notification procedure to the Minijob-Zentrale together with the payroll on 2 April 2022. The social security notification is received there on the same day, 2 April 2022.
Result
The employer must report the exemption application to the Minijob-Zentrale via the DEÜV notification procedure within 6 weeks of receipt. In this case, the deadline begins on 2 March 2022 and ends on 12 April 2022. The notification on 2 April 2022 was therefore submitted within the deadline. If the Minijob-Zentrale does not object, the employee is exempted from statutory pension insurance retroactively as of 1 March 2022.
Example 2
An employee takes up a marginally remunerated employment on 1 March 2022. On the first day of employment, the employee submits a written application for exemption from statutory pension insurance to the employer. The employer only reports the exemption application via the notification procedure to the Minijob-Zentrale on 29 April 2022, after the deadline. The social security notification is received there on 29 April 2022.
Result
The employer must report the exemption application to the Minijob-Zentrale via the DEÜV notification procedure within 6 weeks of receipt. In this case, the deadline begins on 2 March 2022 and ends on 12 April 2022. Here, the employer did not report the exemption application within the notification period. If the Minijob-Zentrale does not object, the employee is exempted from statutory pension insurance only as of 1 June 2022.
Frequently asked questions
Frequently asked questions
How can mini-jobbers be exempted from compulsory pension insurance?
Marginally employed workers can submit a written exemption request to their employer at any time during the mini-job. A corresponding template is available on the Minijob-Zentrale website. The employer must then report the exemption to the Minijob-Zentrale via the DEÜV reporting procedure using pension insurance contribution group 5.
What deadline applies for reporting the exemption application to the Minijob-Zentrale?
The employer must report the exemption application to the Minijob-Zentrale within 42 calendar days, or 6 weeks, of receiving it from the employee. If this deadline is met and the Minijob-Zentrale does not object, the exemption takes retroactive effect from the month of application, but no earlier than the start of employment.
What happens if the pension insurance exemption is reported late to the Minijob-Zentrale?
If the 6-week deadline is missed, the employer must provide an explanation for the delay. The exemption then only takes effect after the end of the month following the month in which the notification is received by the Minijob-Zentrale. Until that point, the employee remains subject to mandatory pension insurance and must continue to pay contributions.
When is a late notification of the pension insurance exemption exceptionally justified?
A late submission is justified if the mini-jobber already receives a full old-age pension and is generally exempt from pension insurance. In these cases, missing the deadline does not delay the effect of the exemption.
From when does the pension insurance exemption take effect if reported within the deadline at the start of employment?
If reported within the 6-week deadline, the exemption applies retroactively from the start of employment. Example: For employment starting on 1 March with the application submitted the same day, the notification must be received by 12 April at the latest for the exemption to take effect as of 1 March.