What special features does the employer have to consider for part-time employees?

Special rules apply to the taxation of part-time employees (temporary workers) and marginally employed persons. The wages of these employees can be taxed at a flat rate under certain conditions (in addition to taxation in accordance with the general regulations). If you employ an employee as part of a 603-euro job, a so-called mini-job, the standard flat-rate tax (2%) and the flat-rate contributions for health and pension insurance, among other things, must not be reported to the tax office, but to the Deutsche Rentenversicherung Knappschaft-Bahn-See.