Hiring mini-jobbers is an interesting way for employers to cushion peak workloads, especially in times of fluctuating orders. Of course, some important organisational and verification obligations must also be observed for marginally employed workers.
Important change in 2022: Notification of the tax identification number and statutory health insurance
From January 2022, the tax identification number as well as the statutory health insurance must be deposited in the payslip for every marginally employed person. This information must be submitted to the competent payroll department by the end of 2021.
Adaptation of minimum wage and maximum working hours
Currently, the minimum wage has been 9.60 EUR per hour since July 2021. For 450.00 EUR, a maximum of 46.8 hours may be worked per month. This number of hours may only be exceeded monthly in exceptional cases.
As of January 2022, the hourly wage will increase to EUR 9.82 (maximum monthly working time 45.8 hours) and as of 01 July 2022, the minimum wage will increase to EUR 10.45 (maximum monthly working time 43.0 hours).
It is important to adjust the working hours for all marginally employed workers accordingly..
What applies when employing mini-jobbers?
Documentation of working hours
Due to the documentation obligation with regard to the hours worked, the minimum wage is regularly checked, for example, via social security audits. Accordingly, it is mandatory to keep records of working hours for marginally employed persons, which include the beginning, end and duration of the daily working hours.
Employers must record the time worked by the employee by the 7th day after the employee has performed work and keep this documentation for at least 2 years. This documentation of working time is regularly requested during social security audits and must be submitted urgently upon request.
Low-income workers have the same legal entitlement to leave as full-time workers. The leave can only be reduced if the employee will work one day a week, for example.
Exemption from compulsory pension insurance
Furthermore, the exemption from compulsory pension insurance only applies to the employee if he or she applies for exemption from compulsory pension insurance in writing.
The signed application for exemption from pension insurance should always be submitted to the payroll department at the beginning of the employment relationship. In the event of late notification, the pension insurance exemption is no longer valid from the beginning of the employment relationship and the employee must first pay contributions.