What is a mini-job?
A Minijob (mini-job) is a form of marginal employment (geringfügige Beschäftigung) in which earnings have been capped at €603 a month since the start of 2026. Mini-jobbers have some of the same rights as regular employees, including the right to the statutory minimum wage and paid leave.
Key points for employers:
- Social security: Mini-jobbers themselves are usually exempt from compulsory social security. Employees can ask their employer to exempt them from pension insurance.
Employers must pay flat-rate contributions for health insurance (13%), pension insurance (15%), the U1 and U2 levies, the insolvency benefit levy and the contribution to statutory accident insurance. - Taxes: The flat-rate tax for mini-jobs is 2% and is paid by the employer. Alternatively, the mini-job can be taxed via the employee's individual tax data (Lohnsteuerkarte).
- Working hours: There is no specific limit on monthly working hours as long as the earnings limit is respected. However, the minimum wage must be paid, which indirectly limits the maximum number of hours.
What is short-term employment?
Short-term employment (kurzfristige Beschäftigung) applies when an employee works no more than 3 months or 70 working days within a calendar year. This form of employment is common in seasonal industries.
- Social security: Short-term employees are fully exempt from social security, provided the work is not done on a professional basis (berufsmäßig) and the time limit is respected.
- Taxes: Tax is deducted as for regular employees, unless the employment is taxed at a flat rate.
- Working hours and duration: Short-term employment can last a maximum of 3 months or 70 working days per calendar year. There is no earnings limit, which makes short-term employment attractive for intensive work over a limited period.
Comparing the two models
Earnings limit and duration:
- Mini-job: Limited earnings (€603 a month since the start of 2026), no time limit on employment.
- Short-term employment: No earnings limit, limited in time (3 months or 70 working days).
Social security:
- Mini-job: Flat-rate contributions to health and pension insurance.
- Short-term employment: No social security contributions, provided the time limit is met and the work is not done on a professional basis.
Tax treatment:
- Mini-job: Flat-rate tax of 2% or individual tax data (Lohnsteuerkarte).
- Short-term employment: Regular taxation or flat-rate taxation where applicable.
What should employers watch out for?
- Complying with the law: For both mini-jobs and short-term employment, complying with the relevant legal framework is essential to avoid legal consequences.
- Documentation and records: Keep accurate records of working hours and earnings to make sure no limits are exceeded.
- Check for professional basis: For short-term employment, you must check whether the work is done on a professional basis, as this affects the exemption from social security.
- Use digital solutions: Modern digital payroll systems can help simplify the administration of mini-jobs and short-term employment. They also help ensure all legal requirements are met.
Conclusion: short-term employment and mini-jobs
Mini-jobs and short-term employment give employers flexible options for staff planning. They do require a thorough understanding of the legal framework. Mini-jobs are defined by a clear earnings limit and flat-rate contributions. Short-term employment stands out for its time limit and exemption from social security. Both models have specific requirements that employers must observe when hiring and running payroll.
Careful documentation, checking for professional basis and using digital payroll systems are essential steps to reduce administrative effort and ensure legal certainty. With the right strategy, employers can make the most of both types of employment and run their processes efficiently.
