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What special features are there for part-time employees with regard to income tax?

Special features 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 (in addition to taxation according to the general regulations) under certain conditions. If an employee is employed within the framework of a 450-euro job (so-called mini-job), the uniform flat-rate tax (2 %) as well as the flat-rate contributions to health and pension insurance, among other things, are not to be registered with the tax office, but with the German Pension Insurance Knappschaft-Bahn-See.


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