Mini-jobs, temporary staff, students and older employees
Avoid additional claims and liability risks!
Contents
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.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
You learn concretely,
- how you can make the most of your creative freedom,
- how to obtain additional information on individual cases on the Internet,
- which recording obligations exist and
- how you can protect yourself from liability risks.
The:die trainer provides important design recommendations for operational practice.
Methods
Short presentation, discussion of specific case studies and practical cases, practical exercises, exchange of experience and discussion.
Recommended for
employees and managers in payroll accounting, in the HR department, in accounting, in payroll offices and tax consulting professions.
Questions about the seminar content
Minijobs are a type of employment where mistakes can quickly have financial consequences for companies. In training which regulations apply to low-wage employment and what to look out for when assessing social security and tax obligations. This will enable you to process minijobs more accurately and avoid common mistakes.
Assessing employment relationships can be particularly challenging when dealing with fluctuating work hours, one-time payments, or multiple jobs. The training a practical explanation of the relevant criteria. This will help you assess employment relationships with greater confidence and reduce the risks associated with incorrect classifications.
Short-term employment is subject to its own regulations and must be distinguished from other forms of employment. In training what requirements must be met and how to correctly assess such cases. This will enable you to process temporary workers’ payroll in compliance with the law and avoid common misjudgments.
Employing students often raises questions about social security and the specific characteristics of various forms of employment. In training an overview of the most important regulations and how they’re applied in practice. This will help you assess and process student employment more confidently.
The classification of internships under social security law depends on various factors. In training the differences between voluntary and required internships and how these differences Payroll Accounting . This will give you greater confidence when handling such cases.
The working student regulations include specific provisions regarding the assessment of students under social security law. This training clearly training the requirements, exceptions, and typical real-world scenarios. This will help you apply the regulations with greater confidence and avoid making mistakes.
Employees receiving pensions are subject to special provisions under social security law. In training an overview of the key features of old-age and disability pensions, as well as their impact on Payroll Accounting. This will enable you to assess such employment relationships with greater confidence.
Missing or incomplete documentation can lead to significant problems during audits. In training the documentation and record-keeping requirements that apply to different forms of employment. This will help you comply with these requirements more confidently in your day-to-day work and reduce liability risks.
Certain categories of employees involve numerous special considerations under tax and social security law. In training , you training your knowledge of different forms of employment and the specific payroll-related considerations associated with each. This will make it easier for you to distinguish between the various regulations and to properly address typical questions that arise in your day-to-day work.
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- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Start dates and details

Tuesday, 29.09.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 18.11.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.