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I would like to employ a cleaner in my private household. Where and how do I have to register this (mini-job or electronic wage tax deduction characteristics "ELStAM")? How much tax do I have to pay?

If your domestic helper is only employed by you, regularly earns no more than 450 euros per month and has applied to you for exemption from pension insurance, you can register her with the Minijob-Zentrale der Deutschen Rentenversicherung Knappschaft-Bahn-See via the household check procedure. As the employer, you then pay the following contributions:

  • 5% to the health insurance,
  • 5% for pension insurance,
  • 1.6% to the statutory accident insurance,
  • 1% levies to compensate the employer's expenses in case of illness/cure (U1),
  • 0.39% levies to compensate employer's expenses in case of pregnancy/maternity (U2) and
  • 2% standard flat-rate tax, if applicable.

It is not necessary to call up the ELStAM electronic wage tax deduction features.

Note

Detailed information on marginal employment can be found on the website of the Knappschaft-Bahn-See under "minijobs haushalt"

If the remuneration is to be more than 450 euros per month, you must carry out the wage tax deduction on the basis of the individual taxation characteristics of your employee. To do this, you must register as an employer with the electronic database of the tax authorities and call up the electronic wage tax deduction characteristics (ELStAM) of your employee. Authentication is required for this. In addition to the wage tax, which must be registered with and paid to the tax office, social insurance contributions must be paid. Details can be obtained from the health insurance funds and the employer's office of your tax office as well as at www.elster.de.

 

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