The following rules for marginal jobs with a monthly wage up to 400 € (minijob) concerning social insurance and taxes are applicable:

Employers have to pay a fixed amount of 13 % of the gross wage to the health insurance if the employee is member of the statutory health insurance. At any rate, another 15 % must be paid to the pension insurance.

Furthermore, the employer must pay an apportionment amounting to 0,67 % in order to compensate for potential expenditures in case of illness and maternity protection. Finally, a flat-rate tax of 2 % must be paid, if there is no deduction by means of working on an income tax card.

Apart from the flat-rate tax, which the employer may deduct from the wage, the employees have to pay no share at all.

The employees have no further entitlement concerning the health insurance shares whereas they do have minor claims concerning the pension insurance shares.

If they increase the pension insurance shares voluntarily, the employees can acquire additional entitlements.

For further information please contact the Social Advice Centre at the Student Administration.