(2024) How should I declare contributions to the statutory pension insurance as a part-time employee (Minijob)?

A mini job is a form of employment with a maximum salary of 538 Euro per month. Mini jobbers are generally subject to compulsory statutory pension insurance but can apply for an exemption.

Contributions to pension insurance:

• If no exemption has been applied for, the employer pays a flat rate of 15% (in the commercial sector) or 5% (in the household sector) towards pension insurance.
• The mini jobber must pay the difference to the regular pension insurance contribution rate themselves (top-up).

Tax consideration:

Mini jobbers can choose whether to declare the employer's and employee's contributions to pension insurance as pension expenses in their tax return. This is only worthwhile if you have topped up the pension insurance contributions, i.e. paid the difference yourself.

Entry in the tax programme:

Enter the employer's contributions to statutory pension insurance from a marginally paid job subject to flat-rate tax in Lohnsteuer kompakt under "Pension expenses > Pension provision > Other compulsory insurances".