What is a 70-day rule?
The 70-day rule is applicable in the Short-term employment relevant. Anyone who applies for short-term employment (e.g. seasonal work, Trade fair- and event work) may work for a maximum of 3 months or 70 working days per year. This is known as the 70-day rule.
What is the relevant time limit?
The question now is, of course, when the 70-day limit applies and when the 3-month period is relevant. The 70-day limit is applied if the regular working time per week is less than 5 days. However, if you work at least 5 days a week, the 3-month period is applied.
What about the social security obligation?
Short-term employment is completely exempt from social security contributions. This means that no health insurance contributions, pension insurance contributions, long-term care insurance contributions or unemployment insurance contributions are deducted from the wages earned. However, such employment is not exempt from income tax. Either the individual electronic wage tax deduction features or the flat-rate wage tax of 25% are applied.
What happens if the period of the 70-day rule is exceeded?
Sometimes the 70-day period may be exceeded. In this case, the social insurance obligation applies from the time you become aware of the overrun. If the amount of pay is lower, it may be a case of low-paid employment so that the social insurance obligation is not relevant after all.
Are the days counted together for several short-term jobs?
Everyone has the option of working several short-term jobs. However, the 70-day rule applies to all employment relationships of this type. This means that the working days of each short-term employment must be added together. If the 70-day period is exceeded, social security contributions must be paid.
Who is eligible for short-term employment under the 70-day rule?
Short-term employment under the 70-day rule is only possible if it is not carried out on a professional basis. This means that the employment must play a subordinate economic role. It must be carefully checked in advance whether the employment is of a professional nature.
In which areas are short-term jobs offered?
Short-term employment is offered in various areas. These include seasonal work (harvest workers) and work at trade fairs and events (hostesses, hosts, promoters). Promotional staff must generally always be employedas employment via the trade license is no longer permitted. This would lead to Undeclared work count.
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