Even beyond the seven mountains: Domestic help must be registered. Whoever makes your bed or does the washing-up should be registered first. That s because, if your domestic help meets with an accident, hospital expenses will quickly grow higher than the seven mountains. Missed tax benefits will make you turn black as ebony with disgruntlement. Get your domestic aid registered. What s a domestic mini-job? If you rely on the assistance of a domestic help or work in private households, the employment must be registered with the Minijob-Zentrale. This applies to all standard household activities remunerated on a regular basis with a maximum salary of 450 euros. Just register! Please see for the benefits enjoyed by employers and employees.
Registering mini-jobbers pays off! Tax benefits and convenience in the focus The following exemplary calculation shows the amounts you ll have to pay if you employ a registered mini-jobber. Example: The mini-jobber is supposed to provide domestic assistance for 18 hours a month, at an hourly salary of 10 euros. Monthly income of the domestic help: 180,00 Euro Monthly contribution to the Minijob-Zentrale (14.8%* of 180 euros): 26,64 Euro Total expenses: 206,64 Euro Tax benefit: 20% of the total expenses (206,64 euros): 41,33 Euro In this case, the tax benefit exceeds the contribution paid to the Minijob-Zentrale. Why not just calculate for yourself: minijob-zentrale.de/haushaltsscheck-rechner * not counting the employee s contribution share to the pension scheme / Januar 2017 All benefits at a glance 1. Your mini-jobber is officially registered and has accident insurance. 2. As employer, you pay a blanket allowance of as little as 14.8% of the work salary. 3. The employer insurance will reimburse costs incurred through absenteeism of your domestic help resulting from sickness or maternity. 4. Expenditures for mini-jobbers employed to take care of children can be offset against your income tax return up to an amount of 4,000 euros per child. As for other mini-jobs, your income tax is reduced by 20% of all costs (to an annual maximum of 510 euros). This means that, as a rule, a registered mini-jobber will cost you less than a non-registered domestic help.
Being a mini-jobber pays off! All benefits at a glance 1. As a mini-jobber, you can work with confidence if you meet with a work or way-to-work acc-dent, you ll be entitled to benefits of the statutory accident insurance. 2. You are entitled to continued remuneration, for example in the case of sickness. Mini-jobbers are entitled to holidays and enjoy numerous additional benefits of a regular employment. 3. Mini-jobbers are pension scheme beneficiaries. With your contributions, you acquire the right to the full benefit package of the pension scheme. The rest will be paid by your employer on a flat-rate basis. Pension rights in the focus Mini-jobbers are liable to contributions to the statutory pension insurance, by which they acquire the right to the full benefit package of the statutory pension scheme. Amongst other things, the package comprises the right to a disability pension or medical rehabilitation benefits. Mini-jobbers who are not interested in reaping the advantages of the compulsory pension insurance can apply to their employer for an exemption. The enquiry and advisory offices of Deutsche Rentenversicherung will inform you personally about the consequences of exemption.
How to register mini-jobbers As an employer you ll have to fill in the household cheque. The single-sided mini-jobber registration form can be found on the back side of this flyer or at minijob-zentrale.de The completed and signed household cheque should be sent to the Minijob-Zentrale. That s all you have to do to make your domestic help a mini-jobber and to save yourself potential trouble. Advisory service Go to minijob-zentrale.de for further information. Our service centre is available at +49 (0) 355 2902 70799. from Monday to Friday between 7:00 a.m. and 5:00 p.m. Postal address: Minijob-Zentrale, D-45115 Essen, Germany Fax: +49 (0) 201 384 979797 Email: minijob@minijob-zentrale.de Where to register mini-jobbers As your sole point of contact, the Minijob-Zentrale will accept household cheques submitted by mail, fax or online, and take care of all the details. Just register! Please see for the benefits enjoyed by employers and employees: impressum Herausgeber: Deutsche Rentenversicherung Knappschaft-Bahn-See Referat Presse- und Öffentlichkeitsarbeit, Marketing in Zusammenarbeit mit der Minijob-Zentrale Pieperstr. 14-28, 44789 Bochum Nachdruck, auch auszugsweise, ist nur mit ausdrücklicher Genehmigung des Herausgebers gestattet. Stand: Januar 2017 Vordr. 19914en 11. 16 VII.1 50 3135
Household cheque - what to bear in mind 07 European legal provisions prescribe a new household cheque which bears the index number 07 in the upper left corner. Relevant difference: the previous national direct debit procedure is superseded by the SEPA direct debit mandate with IBAN and BIC. 1. Private households. The household cheque is reserved to physical persons acting as employees. The household cheque is not eligible where private household employment relationships are concluded with service agencies, apartment owners or property management bodies. Mini-jobbers may only be registered by way of the household cheque if they do not perform any other activities for the same employer, for example in connected business premises. 2. Initial registration/follow-up cheque. Please make clear whether you re submitting an initial registration or a note on changes (e.g. concerning work salary, address or bank details) in the context of an existing employment (follow-up cheque). Please also use the follow-up cheque if you want to inform us that the employment relationship has ended (see item 12). 3. Phone number. The answer is optional but will allow us to get in touch with you more swiftly if there are any questions. 4. Registration number. Please give your private household registration number, if applicable. 5. Flat-rate tax. Yes, if you prefer paying wage tax in the form of the so-called standard flat-rate tax to the amount of 2% of the work salary. No, if you pay wage tax in accordance with the wage tax attributes available to the competent fiscal authorities. 6. Tax number. Only required if you want to pay the flat-rate tax of 2% of the work salary (see item 5). The tax number can be gathered from your last tax assessment note. 7. Insurance number. Don t know? Please give the employee s date of birth, sex, place of birth, and birth names instead. 8. More than one job. Please check only if your domestic help works multiple jobs, including a main job subject to insurance contributions. To Minijob-Zentrale Employer Name, given name, title Employee HOUSEHOLD CHEQUE ONLY FOR PRIVATE HOUSEHOLDS By fax: 0201-384 979797 By mail: Deutsche Rentenversicherung Knappschaft-Bahn-See - Minijob-Zentrale - 45115 Essen Our creditor ID: DE81KBS00000034886 Name, given name, title Telephone Business no. as private household Tax number Telephone 3 3 Place of birth 6 1 Initial registration 2 Follow-up cheque (also for deregistration) 4 yes Flat-rate tax no 5 9. No statutory health insurance. Please check only if your domestic help has no statutory health insurance. The vast majority of Germans is insured in a compulsory or voluntary statutory health fund or dependents co-insurance. 10. Exemption from compulsory pension insurance. Applicable to mini-jobs as of 1 January 2013. Mini-jobs taken up before this date are only affected if the work salary (total salary for multiple jobs) increases to 400 to 450 euros. Please check only if your domestic help prefers not to pay his or her own pension contributions. The exemption will be deemed granted if we do not object within a month s time after receipt of the household cheque. The exemption is irrevocable and becomes effective at the beginning of the calendar month in which the household cheque is signed, but no earlier than at the start of the employment relationship. In the case of low-wage multiple employment, the exemption applies to all mini-jobs existing concurrently or being taken up at a later time. Exemption is not eligible if your domestic help has already topped up the pension scheme contributions in a mini-job taken up before 2013, in which case he or she will remain subject to contributions. If you hand in your household cheque later than six weeks (42 calendar days) after it was signed, the exemption will not become effective until the second next calendar month following receipt of the household cheque (e.g. exemption starting on 1 May if the delayed household cheque was received in March). Attention: For the exemption to start at the beginning of the employment relationship, your household cheque must be signed in the month the employment begins, and received by us within six weeks! Persons that take up a low-wage mini-job but don t apply for exemption will remain subject to pension scheme contributions. The minimum monthly contribution is 175 euros. Your employer s contribution share is 5% of the actual work salary, with the difference from the full contribution being borne by your domestic help. You should withhold this share from your employee s work salary. At the due date, we will debit the full pension scheme contributions from your account. Country Insurance number of employee Duration of employment 7 Do not complete unless you want to register/deregister a domestic aid Beginning of employment on: Birth name Date of birth male female Which of the following statements do apply to your domestic aid? My domestic aid... has multiple 8 is not covered by a 9 applies for exemption from compulsory 10 draws full pension annuity employments statutory health insurance statutory pension insurance 11 (please observe deadline!) has reached an age limit and draws Applicable if employment begins in 2013 or later, similar benefits (e.g. pension). or if remuneration increases beyond 400 euros. 12 End of employment on: Topping up pension scheme contributions. Domestic helps may still pay the full pension scheme contribution even though the employment relationship commenced before 2013. For this purpose, they must declare in writing their intention to top up their contribution to the full amount either immediately or at a later time (waiver of the exemption from the pension scheme). This declaration will have an immediate effect on other concurrent or future low-wage mini-jobs. This procedure does not mean that you have to submit a new household cheque. Just inform us accordingly; we will re-evaluate your contributions. Topping up contributions is not an option if your domestic aid is exempt from pension scheme contributions in a mini-job taken up after 2012. 11. Full old-age pension or similar benefits. Please check if your domestic aid is drawing one of the benefits listed, e.g. civil servant s pension if a certain age limit was reached. 12. Duration of employment. Please give the beginning and end of the employment. Please specify the beginning of the employment only for the initial registration (this also applies to a renewed employment with more than a month intervening). With respect to temporary employment relationships, the end of employment can be filled in together with the registration. 13. As-of date. Applicable if the monthly work salary is invariable. Please fill in the invariable monthly salary in the field below. Remuneration If remuneration does not vary from month to month 13 Please specify month and year (e.g. 052014 for May 2014) Monthly remuneration (full amount in euros) I hereby confirm that the above is correct 15 OR If remuneration varies from month to month M M Y Y Y Y Remuneration paid in respective month (full amount in euros) 15 until further notice euros euros I hereby confirm that the above is correct 16 16 14 14. Month and year. Applicable if the monthly salary is variable. Please fill in the variable salary for the respective month of employment in the field below. Use monthly follow-up cheques to state the work salary for other months. Alternatively, we will automatically provide you a semi-annual cheque. Date and signature of employer Date and signature of employee 15. Work salary. This is the agreed gross salary, in other words, the salary before deduction of any withheld taxes (see item 5) and the employee s share of the pension scheme contributions (see item 10). Payments in kind (e.g. free board) are not regarded as part of the work salary. 16. Date and signatures. From you and your domestic help. 17. SEPA direct debit mandate. To be issued with your initial registration or if your bank details have changed. This is to authorise Deutsche Rentenversicherung Knappschaft-Bahn-See/Minijob-Zentrale to debit your account with the following sums: contributions to the health insurance and pension scheme (contribution shares payable by you and your domestic help, if subject to pension scheme contributions), accident insurance, compensation of employer expenditures in the case of sickness or maternity, possible accessory claims and, where applicable, the standard flat-rate tax. The direct debit mandate must be dated and signed to be valid. If the direct debit mandate was issued by a person other than yourself, we kindly ask you to give us all the relevant data (mandate reference, due date, amount to be debited) of this person. As a general rule, you ll get these details with the assessment notice. Your Minijob-Zentrale Alternative registration and advisory service at www.minijob-zentrale.de and +49 (0) 355 2902 7099. Vordr. 19904-en 3. 15 VII.1 200 567 17 SEPA Direct Debit Mandate mandatory pursuant to Article 28a para 7 Social Code, Fourth Book (SGB IV) I authorize Deutsche Rentenversicherung Knappschaft-Bahn-See (KBS) to draw payments from my account by means of direct debiting. Moreover, I instruct my bank to honour the debit entries to my account. I am entitled to demand reimbursement of the debited amount within eight weeks upon the debit date, subject to the conditions agreed with my bank. Note: The mandate reference will be given by separate letter (typically with the notice of fees). Name and given name of account holder D E IBAN (International Bank Account Number) The SEPA-Direct Debit mandate is only valid with date and signature. Bank BIC (Business Identifier Code) Place, date Signature