When is it a mini-job in a private household?

A part-time employment (Mini-Job) in a private household is defined as employment where the monthly wage does not exceed 538 Euro, regardless of the working hours.

You can deduct 20 percent of the expenses for a part-time household help, up to a maximum of 510 Euro per year, directly from your tax liability. Since 2009, this maximum amount has been granted in full even if the employment does not last the entire year.

The employer (i.e., the private household) pays flat-rate contributions for the household help to the Minijob-Zentrale: 5 percent for pension and health insurance and 2 percent for tax. The tax benefit is only available if the employer uses the household cheque procedure.

Example: If you pay your household help 100 Euro per month, this amounts to 1.200 Euro per year. The tax office deducts 20 percent of this, i.e., 240 Euro, which is directly deducted from your tax liability.