Anyone who attended our seminar is well informed. Here we summarise the key points once again: in 2013, the wage threshold for mini-jobs will rise to EUR 450. Due to current price and wage developments, the threshold has been raised from EUR 400 to EUR 450 — by now, almost everyone has heard about this. Mandatory pension insurance for mini-jobbers from 2013. At present, mini-jobbers are still exempt from pension insurance contributions. Only the employer pays a flat-rate share of 15 percent towards the pension insurance. Currently, mini-jobbers can voluntarily top up the contribution from 15 to approximately 19 percent by waiving their insurance exemption. In practice, this means that 4 percent per month is deducted from the mini-jobber's wages. Through this top-up, the mini-job counts as an insurance period, and you become eligible to apply for a Riester pension, which would otherwise not be possible. However, hardly anyone makes use of this option (a Riester pension is also available to mini-jobbers). From 2013, mini-jobbers will be subject to mandatory pension insurance. This is intended to counteract the looming risk of old-age poverty. The contribution rate will, however, be reduced, so that each mini-jobber will pay only 4.6 percent instead of 4.9 percent (14.6 percent for mini-jobs in private households). It will still be possible to explicitly opt out and submit an application for exemption from insurance. Mini-jobs: figures, data, facts. Since their introduction in 2003, the share of mini-jobs in the labour market has risen to around 20 percent, according to ARD. The Federal Employment Agency listed more than 7.4 million mini-jobs at the beginning of 2012. More than 50 percent of mini-jobbers are women. According to a study by the Hans-Böckler-Stiftung, mini-jobbers currently earn an average hourly wage of EUR 7.50. According to an example provided by ARD, a mini-jobber receives at least EUR 62 less in monthly pension after 45 years of equivalent work than someone in regular employment in the same position. This results from the fact that pension entitlements are derived from the gross salary earned.
Frequently asked questions
Frequently asked questions
What is the earnings threshold for mini-jobs from 2013 onwards?
From 2013, the monthly earnings threshold for mini-jobs will be raised from EUR 400 to EUR 450. The adjustment reflects general price and wage developments. Mini-jobbers can therefore earn up to EUR 450 per month free of tax and social security contributions (subject to flat-rate contributions paid by the employer).
Are mini-jobbers subject to mandatory pension insurance from 2013 onwards?
Yes, from 2013 onwards mini-jobbers are generally subject to mandatory pension insurance. The mini-jobber's own contribution amounts to 4.6 percent (14.6 percent in private households), while the employer continues to pay a flat rate of 15 percent. This measure is intended to counteract the risk of old-age poverty.
Can a mini-jobber be exempted from compulsory pension insurance?
Yes, mini-jobbers can apply to be exempted from compulsory pension insurance. A written application for insurance exemption must be submitted to the employer. Without such an application, the employee's contribution share is automatically withheld from the wages.
What are the benefits of mandatory pension insurance for mini-jobbers?
By paying contributions, the mini-job is recognized as a full insurance period in the statutory pension scheme. Mini-jobbers thereby earn their own pension entitlements and can additionally apply for a state-subsidized Riester pension. Without personal contributions, these entitlements would not arise.
How much is the employer's pension insurance contribution for mini-jobs?
The employer pays a flat 15 percent of gross wages to the pension insurance. For mini-jobs in private households, the employer's share is only 5 percent. These flat-rate contributions are due regardless of whether the mini-jobber is subject to mandatory pension insurance or has opted out.