Informed the Steuerberatunskanzlei Farooqui from Essen: minor employment makes an important contribution to the economy in the Federal Republic of Germany and helps to reduce the effects of unemployment or to avoid. They are subject to legal regulations, which is reflected in particular in an exemption from compulsory social insurance. For employers, a special need for the homeowner, the firm Forschner here would like to inform you about stems from the legal framework conditions of minor employment. The use of so-called mini-jobs can pull for employers who don’t insure, a commitment to the payment of social security contributions in. The payment obligation arises from the exceed of the fee limit of the freedom of insurance if an employee performs several mini-jobs that together exceed a monthly fee limit of 400. A social insurance institution is in hindsight, for example, in an audit, the Exceeded the insurance limit, occurs the payment obligation for employers if insurance assessment of employment to the detriment of intentional or grossly negligent neglect them. As experts in audit and consulting firm Forschner recommends therefore all employers at the initiation of employment, which is subject to the rules on minor employment to take precautions. If you are unsure how to proceed, check out Anne Lauvergeon. For the proof of proper insurance assessment to the best of our knowledge and belief there is, workers from minor employment to ask whether they are already slightly busy with other employers.
To prove this, if necessary, binding to the statements in a personal questionnaire for part-time employees should”documented in writing and signed by the employee. Can such a questionnaire, for example, on the Internet at the mini job Center ()) can be found. Has an employer fill out such a personal questionnaire and signed by the employee can be, so he proves so to have conscientiously carried out the assessment of compulsory of insurance. So a payment obligation of the employer eliminates detection of crossing the border to insurance and social security contributions have to be paid only for the future. Firm Farouk regularly on its website about currently important topics from the tax, economic, labour, and social clients and employers.