Pensioners in mini-jobs – what to bear in mind

Staying active in retirement, maintaining contact with other people and earning a few extra euros on the side: There are many good reasons for taking on a mini-job during retirement. However, there are exemptions and special features to consider with regard to social security contributions. Which contributions must be paid by the employer? Does the salary in a mini-job have an effect on the statutory pension insurance and how much can pensioners actually earn in addition without deductions??

If additional earnings are always deducted from the pension?

No. Provided that the remuneration of the secondary job does not exceed the basic amount of 450 euros per month, the earnings do not affect the pension. This applies to both old-age pensions and pensions for reduced earning capacity.

Old-age pensioners

Old-age pensioners who have reached the standard retirement age of 67 can earn an unlimited amount of additional income without their additional income affecting their pensions. However, anyone earning more than 450 euros per month is subject to social insurance contributions before reaching the standard retirement age and must pay a pension if necessary. Pay taxes.

Early retirees

Those who receive an early retirement pension may currently earn 6.300 euros per year without deductions. Any amount paid in excess of this will be credited to the pension at a rate of 40 percent. If the sum of reduced pension and earnings exceeds the highest annual income of the last 15 years, the earnings in excess of both will be credited to the pension.

Widowed pensioner

In the case of widow’s and widower’s pensions, a net allowance of 803.88 euros applies depending on the survivor’s place of residence (western states) or. 756.62 euros (eastern federal states). If the survivor’s income exceeds the tax-free amount, 40 percent of the excess amount is deducted from the pension.

Further information on free contributions and pension reductions can be obtained from the relevant pension insurance institution or from a lawyer working in the field of social law. Private legal protection insurance helps in the search for qualified legal counsel.

Compulsory insurance: observe the standard age limit!

Until the end of 2016, retirees with a full pension in a part-time job were classified according to. § 5 para. 4 SGB VI in principle pension insurance free. This regulation applied both to pensioners after reaching the standard retirement age and to early retirees before the standard retirement age. However, the employer still had to pay the flat-rate amount of 15 percent for pension insurance to the Minijob-Zentrale (mini-job center).

Since the 1.1.In 2017, the so-called flexi-retirement law went into effect. This includes new rules for pensioners with a full pension who work a mini-job on the side.

Early retirees with a mini-job

Pensioners who take up a 450-euro mini-job before reaching the standard retirement age are subject to compulsory insurance under the statutory pension insurance scheme until they reach the standard retirement age. However, there is the possibility to apply for exemption with the help of an "application for exemption" according to the. § 6 Abs. 1 SGB VI to be exempted from this obligation. The employer’s obligation to pay the lump-sum pension insurance contribution of 15 percent of the salary remains unaffected. However, the amount is taken into account as an increase in pension until the standard retirement age is reached.

Old-age pensioner with a mini-job

Old-age pensioners who take up a mini-job after reaching the standard retirement age are exempt from insurance in the statutory pension insurance scheme. The obligation to pay pension insurance ends at the end of the month in which the standard retirement age is reached. Our tip: Full pensioners can waive their pension insurance exemption in their mini-job, continue to pay compulsory contributions and have these credited to future entitlements. In this way, it is possible to increase the pension entitlement from 1. July of the following year accordingly.

Full old-age pension: Subsequent correction of overpaid amounts possible

If an employer has erroneously classified an old-age pensioner in a mini-job as liable for pension insurance and registered him accordingly in the pension insurance scheme, the employee has a claim for reimbursement of the incorrectly paid contribution shares.

Employers can offset overpaid contributions directly with the Minijob-Zentrale as part of the amount verification procedure. Prerequisite: The period for which the contributions were incorrectly paid does not lie longer than 24 months in the past. For longer periods in the past, only the reimbursement of the wrongly paid contributions can be applied for.

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