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

If your domestic help is only employed by you, regularly earns no more than 556 euros (2024: 538 euros) per month and has applied to you for exemption from pension insurance, you can register them with the Minijob-Zentrale der Deutschen Rentenversicherung Knappschaft-Bahn-See using the household cheque procedure. As the employer, you then pay the following contributions (as of December 2024)

• 5% to health insurance,
• 5% for pension insurance,
• 1.6% for statutory accident insurance,
• 1.1% contributions to compensate for employer expenses in the event of illness/cure (U1),
• 0.22% contributions to offset employer expenses in the event of pregnancy/maternity (U2) and
• 2% standard flat-rate tax, if applicable.

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

You can find detailed information on marginal employment relationships on the websites of the Minijob-Zentrale and Knappschaft Bahn See.

If the remuneration exceeds 556 euros (2024: 538 euros) per month, you must deduct income tax based on the individual tax characteristics of your employee. To do this, you must register as an employer with the tax authorities' electronic database and retrieve your employee's electronic wage tax deduction details (ELStAM). Authentication is required for this. In addition to income tax, which must be registered with and paid to the tax office, social security contributions must also 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.