(2023) When is it a mini-job in a private household?

A mini job in a private household is when the wages do not exceed 520 Euro per month. The number of working hours is irrelevant.

Expenses for a household help in a mini job can be deducted directly from the tax liability at 20 percent, up to a maximum of 510 Euro per year. Since 2009, the maximum amount of 510 Euro is no longer reduced on a pro rata basis if the employment relationship does not last the entire year.

The employer – the private household – must pay flat-rate contributions on the wages of the household help in a mini job to the Minijob-Zentrale, namely 5 percent each for statutory pension and health insurance, and 2 percent for tax. Although not mentioned in the law, the tax benefit is only available if the employer uses the household cheque procedure to pay their flat-rate contributions to the Minijob-Zentrale.

You pay your cleaner 100 Euro per month. That makes 1.200 Euro per year. If the help is employed as a mini jobber, the tax office will deduct 20 percent of this, i.e. 240 Euro, directly from your tax liability.