What happens if the minijob limit is exceeded?

Haufe Online Editorial Office

A mini-job is deemed to exist if the employee’s expected remuneration entitlement per year is 5.Do not exceed 400 Euro. If mini-jobbers receive a higher remuneration, the employer must react. But not every exceeding of the earnings limit leads to the termination of the mini-job.

Exceeding the 450 Euro limit in the mini-job

The monthly earnings limit of 450 euros for mini-jobs is an average value. Exceeding the 450-euro limit is therefore possible as long as the actual earnings in Monthly average does not exceed 450 euros, i.e. if the mini-jobber earns a maximum of 5 euros per year.400 Euro earned.

Earnings limit in mini-job: Exceeding the maximum limit of 5.400 euros per year

But what happens if the annual earnings limit of 5.400 euros is exceeded? It depends on whether the exceeding was foreseeable for the employer or occurred unpredictably. In principle, the following applies: the employer must determine the regular remuneration at the beginning of the employment and at each permanent change in circumstances. Permanent is usually, for example, a wage increase. All remuneration that the employee will receive with sufficient certainty is to be taken into account. This therefore also includes one-off special payments, such as the Christmas bonus.

Permissible exceeding of the minijob limit

An only occasional and unforeseeable exceeding of the annual earnings limit of 5.400 Euro is harmless and does not lead to termination of the mini-job. An unforeseeable event occurs, for example, if the minijobber substitutes for another employee who is absent due to illness. The same applies, for example, if the mini-jobber works extra hours because another employee is absent during the corona pandemic due to the care of his or her children or due to quarantine.

A period of up to three months within a time year is considered occasional. The twelve-month period always ends at the end of the payroll month in which an unforeseeable overrun occurs and begins twelve months earlier.

Example:

  • Employment since 1. January 2020, monthly pay 420 euros
  • Sickness replacement from 1. January 2021 to 28. February 2021, monthly pay 1.800 euros
  • already in November 2020 sickness replacement, monthly pay over 450 euros.

result: The annual assessment period for February 2021 runs from 1. March 2020 to 28. February 2021. Within this period, the employee has earned unpredictably more in three calendar months (November 2020 as well as January and February 2021). This means that the earnings limit is occasionally exceeded and the job is still a mini-job. The employment also remains valid for the period from 1. January to 28. February 2021 a 450-euro mini-job.

Documentation obligation in the remuneration records for mini-jobbers

The reason for the occasional unforeseeable exceeding of the remuneration limit must be documented in the mini-jobber’s remuneration records in a way that is comprehensible for the pension insurance company’s audit service. This can be, for example, a copy of the sickness certificate of the employee who is substituted due to illness.

Foreseeable exceeding of the minijob limit

The reasons for exceeding the remuneration limit can be different. Employers must also always take into account, for example, that vacation periods occur when planning their annual schedules. Fewer staff available during these times. The work must then be performed by other employees. Exceeding the earnings limit in this respect is foreseeable and, if applicable, leads to termination of the mini-job.

ImportantVacation replacements can be planned and are not considered "occasional and unforeseeable"."

Exceeding the mini-job limit: When must the employer react??

The employer must react immediately if he realizes that the permissible remuneration limit for the annual period of 5.400 euros is exceeded. The change from a marginally remunerated to a more than marginally remunerated employment must be made at the latest from the day on which the limit is exceeded. There is no conversion for the past. However, this also assumes that the employer should not have recognized an earlier date for the changeover.

Example: From 1. January 2020 Employment with fluctuating pay. Based on a conscientious estimate, the employer assumes an SI remuneration for twelve months of up to a maximum of 5.400 euros. With the statement for October 2020, he finds that the annual statement no longer open and the limit of 5.400 euro will soon be reached. He reports the mini-job to the 31. October 2020 and reports employment subject to social security contributions as of 1. November 2020 to the health insurance fund.

Exceeding the mini-job limit due to retroactive wage increase

Retroactive increases in remuneration are effective only from the date on which the entitlement to the higher remuneration arose. Then, for example, the day of the conclusion of a collective agreement can be.

When is the mini-job again marginally remunerated?

The transition from a more than marginal employment to a marginal paid employment is possible (again) at any time from the point in time from which, with a probability bordering on "sufficient certainty" regular monthly remuneration of up to 450 euros is to be expected for the next twelve months. This may be the case, for example, if the working time is reduced.

Subsequent wage deduction for the minijobber

If it only turns out retrospectively that a mini-job did not exist for expired employment periods due to exceeding the wage limit (which the employer should have recognized, however), a more than marginal employment must be retroactively reported to the competent health insurance fund. With regard to the social security contributions to be paid in arrears in this context, it should be noted that an omitted deduction of the employee’s contributions may in principle only be made up for in the next three wage or salary payments. If the employer missed this point in time, he must bear these contribution shares himself.

Example: From 1. January 2019 Employment with fluctuating pay. During the company audit in June 2020, the pension insurance audit service finds that the employee has received SI remuneration for 2019 amounting to 6.200 euros earned. There was no unforeseeable exceeding of the limit. The remuneration limit of 5.400 Euro was already exceeded in October 2019 and that the regular monthly SI remuneration permanently amounted to more than 450 Euro from this point in time, so that employment subject to social insurance was present from this point in time.

Result: In July 2020, the employer reports the mini-job retroactively to 30. The employment subject to social security contributions must be reported to the Minijob-Zentrale as of September 1, 2019 and the employment subject to social security contributions as of September 1, 2019. October 2019 to the health insurance fund. On the next due date, the overpaid contributions are settled with the mini-job center and the SI contributions and apportionments are paid to the health insurance fund. If the correction is made with the payroll for July 2020, the employer may charge the employee with contributions from the month of employment April 2020 at the earliest. The employee’s share of contributions for the period from 1. October 2019 to 31. March 2019 must be paid by the employer.

Significant fluctuating remuneration in the minijob

Fluctuating wages in 450-euro mini-jobs are normal and usually not critical. However, wages that are deliberately very high in a few months and otherwise very low can influence the assessment under insurance law. Read more in this news.

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