The same rules apply to pensioners with mini-jobs as to all other mini-workers. This also applies to additional monthly income. €538. This is stated by the income tax assistance association Vereinigte Lohnsteuerhilfe e. V. (VLH).

Miniworkers can earn more twice a year

First to the general requirements for mini-jobbers, then to the special rules for (some) pensioners.

Anyone who works as a mini-jobber throughout the year can earn a total of up to 6,456 euros per year with a maximum monthly salary of 538 euros. But the amount allowed increases thanks to a special rule: minijobbers can exceed their real monthly income limit in two months a year and earn 1,040 euros each, that is, double.

So the calculation looks like this:

  • 10 x €538 = €5380
  • 2 x €1076 = €2152
  • Total €7,532

Important to know: In addition to the usual mini-job salary, the maximum annual sum of 7,532 euros also includes holiday and Christmas bonuses or other one-time payments.

Exceeding the income limit is strictly regulated

However, the mentioned special regulation only applies if the excess of the normal additional income is unforeseeable and occurs occasionally.

According to the VLH, it is considered “unforeseeable” if co-workers are absent for a short period of time due to illness and, therefore, the mini-worker intervenes. However, this also means that miniworkers are not allowed to take vacations. replacements, because such additional work is considered foreseeable.

Mini jobs are taxable.

The Tax Agency also demands a share from mini-workers. There are two variants of taxation:

  • flat rate taxation or
  • Calculation according to the characteristics of personal income tax.

The employer decides what type of tax is applied. If the company uses flat-rate taxes, the miniworker is not subject to any additional income tax.

This would be especially beneficial for mini workers. In this case, the employer pays salary tax at a flat rate of two percent of the gross monthly salary. The church taxes have already been paid. Advantage: With flat taxation, mini-jobbers do not have to declare their earnings on their tax return. However, mini-jobbers are not allowed to deduct travel expenses from their taxes if they pay a fixed rate.

Pensioner with mini-job

In addition to the general rules for mini-jobs, pensioners should pay attention to other aspects, as the VLH emphasizes. According to the advertisement: What a pensioner can earn beyond his mini-job depends on the type of pension he receives.

  • Old-age pensioners: unlimited additional income

Pensioners who have reached the legal retirement age and receive a full statutory pension can earn as much extra money as they want. For example, the retirement age for those born in 1957 is 65 years and eleven months, and for those born in 1958 it is 66 years. Increases two months for each subsequent year of birth. If you were born in 1964, your pension will apply at age 67.

Regular pensioners do not have to declare their employment to the pension fund. Your retirement pension is paid in full and there is no reduction. Important: Whoever earns more than 538 euros per month as an old-age pensioner will be subject to social security contributions and to obtain additional income you have to pay sickness and healthcare insurance contributions. There are no contributions for pension insurance, but pensioners can voluntarily continue paying. Don't forget: Depending on the amount of additional income, income taxes may also apply.

  • Early retirees can increase their retirement benefits

More and more employees are retiring early and enjoying the “63-year-old pension.” Disadvantage: you have to accept pension reductions for life. This is 0.3 percent of the actual retirement benefit per month, or 3.6 percent per year.

That is why many early retirees have a mini-job to compensate for the losses in their pensions. Previously, the amount of additional income allowed was strictly limited. From January 2023, early retirees are allowed to earn as much extra as they want without risk of pension reduction.

The same applies to early retirees: the pension insurance is not interested in working. But there is a special provision: if early retirees work part-time and earn more than 538 euros per month, they are subject to pension insurance. This reduces your net income, but also increases your pension rights. Upon request, early retirees with mini-jobs can be exempt from compulsory insurance. But then they give up increasing pensions.

Everything you need to know about your pension

The FOCUS online guide answers all your important pension questions in 135 pages. Plus 65 pages of forms.