What special features apply to part-time employees with regard to income tax?

Special rules apply to the taxation of part-time employees (temporary workers) and marginally employed persons. The wages of these employees can (in addition to taxation according to the general regulations) be taxed at a flat rate under certain conditions. If an employee is employed 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 be reported to the German pension insurance fund Knappschaft-Bahn-See and not to the tax office.