On 26 July 2021, the umbrella organisations of the social insurance carriers published the revised Marginal Employment Guidelines 2021, which have been legally effective since 1 August 2021. The guidelines serve as a practical reference for employers and payroll accountants and set out which statutory rules (insurance, contribution and reporting requirements) apply to mini-jobs.
Definition: Mini-job and marginally employed persons
A mini-job is a special type of employment relationship which is subject to certain statutory conditions. Remuneration for marginally employed persons may not exceed €450 (§ 8 Abs. 1 Nr. 1 SGB IV). In addition, the working time is limited to 3 months or 70 working days per calendar year (§ 8 Abs. 1 Nr. 2 SGB IV).
Key changes in the Marginal Employment Guidelines
- Increase of the instructor and voluntary work allowances
Since the beginning of 2021, the tax allowances for instructors and volunteers have been raised from €2,400 (2020) and €720 (2020) respectively to €3,000 and €840 in 2021.
- Exemption from compulsory pension insurance for mini-jobs
It has also been newly regulated that the exemption from compulsory pension insurance for marginally employed persons applies for the entire duration of the mini-job and is only lifted upon termination of that employment. In practice, it is therefore irrelevant whether the marginal employment is interrupted due to wage replacement benefits (e.g. short-time work allowance, etc.) or parental leave, as long as the employment relationship continues. In these cases as well, the marginally employed person remains exempt from compulsory pension insurance.
- New rules on time limits for marginally employed persons
Changes have also been made to the application of the time limits under § 8 Abs. 1 Nr. 2 SGB IV. Prior to the amendment, either the 3 months or the 70 working days were defined as the time limit. The applicable limit depended on whether the mini-jobber worked 5 days per week (in which case the 3-month limit applied) or fewer than 5 days per week (in which case the 70 working days applied). The BSG has now ruled that the 3 months and the 70 working days serve as equivalent alternatives, so that in practice both limits must be examined for a mini-jobber in each individual case, regardless of weekly working time. When calculating the working time of a marginally employed person, it should be noted that working times are aggregated if several mini-jobs are performed. Furthermore, for the calculation of the 3 months, a calendar month is to be treated as 30 days, while for any additional partial months the actual calendar days must be used.
- Time limit under § 8 Abs. 1 Nr. 2 SGB IV raised
During the coronavirus pandemic, the time limits for mini-jobbers were raised to 4 months or 102 working days. This change applies between 1 June 2021 and 31 October 2021.
Frequently asked questions
Frequently asked questions
What is the earnings threshold for a Minijob under § 8 Abs. 1 Nr. 1 SGB IV?
Marginal employment (Minijob) exists when the regular monthly remuneration does not exceed €450. If this threshold is exceeded, the position no longer qualifies as a Minijob and instead becomes employment subject to full social security contributions.
What are the trainer's allowance and honorary office allowance amounts since 2021?
Since 01/01/2021, the tax-free trainer's allowance (Übungsleiterfreibetrag) has been EUR 3,000 per year (previously EUR 2,400), and the honorary office allowance (Ehrenamtspauschale) is EUR 840 per year (previously EUR 720). Income up to these amounts remains exempt from tax and social security contributions.
Does the exemption from pension insurance contributions remain in effect if the mini-job is interrupted?
Yes, once granted, the exemption from pension insurance contributions applies for the entire duration of the mini-job and only ends when the employment is terminated. Interruptions due to parental leave or wage replacement benefits such as short-time work allowance (Kurzarbeitergeld) do not affect the exemption, provided the employment relationship continues.
How should the time limits for short-term mini-jobs be applied under BSG case law?
The Bundessozialgericht has ruled that the limits of 3 months and 70 working days apply as equivalent alternatives – regardless of weekly working hours. In practice, both time limits must be reviewed. For multiple mini-jobs, working times are aggregated; for the 3-month calculation, a full calendar month counts as 30 days.
Which increased time limits applied to short-term mini-jobs during the 2021 Corona pandemic?
From 01.06.2021 to 31.10.2021, the time limits for short-term employment were temporarily raised to 4 months or 102 working days. Outside this period, the regular limits of 3 months or 70 working days under § 8 Abs. 1 Nr. 2 SGB IV apply again.