(2022) Do I need to declare my part-time job in my income tax return?

Dieser Text bezieht sich auf die Steuererklärung 2022. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): Do I need to declare my part-time job in my income tax return?

A mini job is a form of marginal employment (520-Euro job). This applies if the monthly wage does not regularly exceed 520 Euro (from 1.10.2022, previously 450 Euro). When checking if the earnings limit is exceeded, the regular monthly wage is used as the basis.

The regular monthly wage is calculated based on the number of months for which employment with wages exists. The assessment period covers a maximum of 12 months.

For this employment, the employer pays flat-rate taxes and social security contributions. The employee in marginal employment does not pay any taxes or insurance contributions.

You do not need to declare income from marginal employment in your tax return.

Exception: If the employer does not choose flat-rate wage tax for the mini job, wage tax is deducted from the wages according to the wage tax details held by the relevant tax office. In this case, you will also receive a wage tax certificate from your employer for the mini job. Only in this case must the data from the wage tax certificate be declared in the income tax return.

Note

Until 30.9.2022, marginal employment (mini job) applied if the wages did not exceed 450 Euro per month (§ 8 Abs. 1 Nr. 1 SGB IV). Significant changes for mini jobbers and their employers came into effect on 1 October 2022. The marginal employment limit is now 520 Euro instead of 450 Euro and is also dynamically structured.

This means: The mini job limit increases if the minimum wage, currently 12 Euro per hour, rises further. It is now legally regulated that the marginal employment limit may only be exceeded twice within a year. Specifically: If the average monthly earnings exceed the earnings limit of 520 Euro, it is no longer a mini job. However, for marginal employment, it is not a problem if the marginal employment limit is exceeded only "occasionally and unforeseeably".

"Occasionally" means an exceedance of up to two calendar months within a year. Furthermore, the exceedance may not exceed 520 Euro per month, so that over the year a maximum income up to 14 times the mini job limit is possible. A mini jobber may therefore generally earn 6,240 Euro and in justified exceptional cases up to 7,280 Euro within twelve months.

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