What is short-term employment?
A job in Germany is classified as short-term and exempt from social security contributions in accordance with § 8 Para. 1 No. 2 SGB IV if it is a very specific type of employment. Either it is a seasonal job or it is a job that can be taken on in advance. contractually limited to a maximum of 3 months or 70 working days is. Until 2014, the maximum limit was only 50 working days or 2 months.
What else needs to be considered in the area of short-term employment?
It is important that the Short-term employment is not exercised on a professional basis. The income must therefore not exceed the economic significance. Employers must check the criteria for professional status in advance.
Employment relationships of this type are exempt from social security contributions. The employer only has to pay the U1 and U2 contributions. The insolvency money levy must not be forgotten either.
Whether an employee is to be classified as exempt from social security contributions depends on all their short-term employment in the calendar year. If promoters or hosts/hostesses have several short-term jobs, the periods are added together. If you exceed the maximum limit, you are liable to pay social security contributions once you exceed 70 days or 3 months.
There is no income limit for short-term employees. Employees may earn more than 450 euros per month as long as the set period is not exceeded.
In which areas is short-term employment in vogue?
In the areas of Trade fair and Event is always looking for staff for short-term employment. If you would like to work as a host/hostess or promoter, you will find what you are looking for. Also as a harvest helper or in the Catering-area is limited to Personnel in short-term employment.
Who can carry out short-term employment?
Not all people have the opportunity to take on short-term employment that is exempt from social security contributions. The preferred group of people includes
- Employees with an employment relationship subject to compulsory insurance
- People who have never worked before
- Students, trainees and pupils
- Housewives and househusbands who want to earn money in addition to other mini-jobs
- Pupils who want to earn money between leaving school and starting university
- Earnings alongside self-employment
When does short-term employment count as a professional activity?
However, there are also many situations that belong to the professional category and are therefore subject to social security contributions. The following persons cannot accept short-term employment that is exempt from social security contributions:
- Unemployment benefit recipients
- Jobseekers with and without benefit entitlement
- ALG II recipients
In addition to parental leave and during unpaid leave, it is also not permitted to take up short-term employment. The same applies between school or the basic vocational school year and the start of training. It is also not possible between training and an upcoming course of study. It is also not permitted to take up short-term employment free of social security contributions between the Bachelor's and Master's degree course or the end of the course and the new job.
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