Do I need to declare my part-time job in my income tax return?
A mini job is defined as employment where the monthly wage does not regularly exceed 538 Euro. The period for determining the regular monthly wage is a maximum of 12 months.
Taxes and Social Security
In a mini job, the employer pays flat-rate taxes and social security contributions. The employee does not pay any taxes or insurance contributions.
Tax Return
A mini job usually does not need to be declared in the tax return. However, an exception applies if the employer does not opt for the flat-rate income tax. In this case, the employee receives a payslip and must enter the relevant data in their income tax return.
Minimum Wage Adjustment
As of 1 January 2025, the minimum wage is set to rise to 12.82 Euro per hour. This will increase the mini job limit to 556 Euro (2025).
The earnings limit for mini jobs can be exceeded a maximum of twice within a calendar year. Exceeding the limit is only permitted for up to two months within a year and must not exceed a total of 6,456 Euro (or in exceptional cases up to 7,532 Euro) per year.
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