Mini-jobs, temporary staff, students and older employees

Low-paid employment

• Pension insurance obligation with exemption option.
• Transitional arrangements.
• Regular pay (fluctuating pay, one-off payments).
• Fluctuations in working hours with fixed pay.
• Consideration of tax-free remuneration.
• Tax exemption/lump-sum taxation of certain allowances.
• Addition of several jobs, unforeseeable exceeding of the remuneration limit.
• Pension contributions by the employee, payment of lump-sum contributions to the mini-job center.
• Flat-rate or individual tax for mini-jobs?
• Recording obligations in accordance with the Contribution Procedure Ordinance and the Minimum Wage Act.
• Contributions and benefits to/from the levy fund U2.

Short-term employment

• Limited to 3 months or 70 working days per calendar year.
• Permanent employment or occasional temporary help.
• structuring options, low-paid and short-term employment.
• Examination of professionalism.

Employment of students and interns

• Securely organize and assess student employment relationships.
• Requirements for the application of the working student regulation.
• Exceptions to the 20-hour limit.
• Assessment of mandatory and voluntary internships with or without pay.
• Diploma, Bachelor's or Master's thesis in the company.

Employment of pensioners

• Special insurance law features for old-age and reduced earning capacity pensions.
• Waiver of pension insurance exemption.
• Standard retirement age.
• Effects of additional earnings.

The transitional area (midi jobs)

• Group of persons.
• Contribution calculation for midi jobs.
• Different SV contribution burden.
• Transitional arrangements.
• Special features of the DEUEV notification procedure.