(2022)
When is it a mini job in a private household?
A part-time employment (Mini-Job) in a private household is defined as employment where the wages do not exceed 520 Euro per month (up to 30.9.2022: 450 Euro). The number of working hours is irrelevant.
Expenses for a part-time household help can be deducted directly from the tax liability at a rate of 20 percent, up to a maximum of 510 Euro per year. Since 2009, the maximum amount of 510 Euro is no longer reduced on a pro-rata basis if the employment relationship does not last the entire year.
The employer – the private household – must pay flat-rate contributions on the wages of the part-time household help to the Minijob centre, namely 5 percent each for statutory pension insurance and statutory health insurance, as well as 2 percent for tax. Although not mentioned in the law, the tax benefit is only available if the employer uses the household cheque procedure to pay their flat-rate contributions to the Minijob centre.
You pay your cleaner 100 Euro per month. This amounts to 1.200 Euro per year. If the help is employed as a mini-jobber, the tax office will deduct 20 percent of this, i.e. 240 Euro, directly from your tax liability.
