Mini-job limits (€520 / 120 days)

What is a mini-job?

A mini-job (marginal employment) is a form of employment in Germany that benefits from preferential social-security treatment. There are two variants:

€520 mini-job (marginal earnings threshold)

  • Maximum monthly pay: €538 (as of 2024, dynamically linked to the minimum wage β€” historically known as the €520 threshold)
  • At a minimum wage of €12.41 this corresponds to roughly 43.3 hours per month
  • Annual limit: €6,456 (12 Γ— €538), exceeding it twice in an unforeseeable manner is permitted

Short-term employment (120-day rule)

  • A maximum of 3 months or 70 working days per calendar year (formerly 120 days under the pandemic special rule)
  • No earnings limit, but strictly time-limited
  • Must not be carried out as a profession

How Shiftdesk warns

In the employee master data under Employees β†’ [Name] β†’ Contract you can enable the is_minijob checkbox. Once set, Shiftdesk checks:

CheckBehavior
Monthly gross payWarning from 90 % of the threshold, error when exceeded
Hours worked in the monthProjection using the current hourly wage
Annual totalCumulative earnings overview in the compliance report
For short-term employment, additionally enter the end date of the fixed term. Shiftdesk warns as the 70-day limit is approached.

Note

Mini-job thresholds change regularly along with the statutory minimum wage. When in doubt, consult a tax advisor or the Minijob-Zentrale β€” Shiftdesk does not replace legal or tax advice.

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Mini-job limits (€520 / 120 days) Β· Knowledge base | Shiftdesk