Mini-job limits (β¬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:
β¬520 mini-job (marginal earnings threshold)
- Maximum monthly pay: β¬538 (as of 2024, dynamically linked to the minimum wage β historically known as the β¬520 threshold)
- At a minimum wage of β¬12.41 this corresponds to roughly 43.3 hours per month
- Annual limit: β¬6,456 (12 Γ β¬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:
| Check | Behavior |
|---|---|
| Monthly gross pay | Warning from 90 % of the threshold, error when exceeded |
| Hours worked in the month | Projection using the current hourly wage |
| Annual total | Cumulative earnings overview in the compliance report |
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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