Tax Filing Details You Need to Be Aware of

In most cases, the employer pays the tax automatically. These are compensated by a flat rate of two percent. This amount also includes the solidarity surcharge and church tax. However, the employer is then also obliged to transfer the amounts for the pension insurance including the employee’s own contribution.

The employer pays the taxes and contributions for social security at a flat rate. However, the latter may deduct the lump sum from the employee’s wages.

There is the option of entering the pension insurance contributions on the tax return for a mini job. This information can reduce the special expenses deduction.

Flat-rate taxation by the employee

If the employee is exempt from compulsory pension insurance, the boss can levy the flat-rate wage tax at a rate of 20 percent on the salary. In addition, the church tax and the solidarity surcharge are added. In this case, the taxes must be paid to the tax office. In case of online tax filing this works perfect.

You have to state this on your tax return for a € 450 job

Anyone doing a mini job pays taxes, so the question of whether marginal employment must be declared on a tax return is also justified. Whether there is an obligation to submit does not depend on the mini-job, but rather on the other tax characteristics.

Does the mini job have to be declared on an income tax return? No, that’s not necessary

No tax return has to be submitted for a mini job. However, if you are taxed together with your spouse or are subject to the tax obligation for other reasons, you must submit an income tax return for your income. However, marginal employment does not have to be entered on the tax return.

  • The administration of the mini-jobs is carried out exclusively by the miners’ union on behalf of the mini-job center. The wage tax and social security contributions must also be paid to them. For this reason, neither the employer nor the employee has to state the 450 euro job on the tax return.

Mid-job as a secondary job:

If the income from a secondary job is over 450 euros, this is classified in tax class VI. The two activities are then noted accordingly on the electronic income tax card.

In Germany, everything to do with taxes is anchored in the Income Tax Act (EStG). This determines who has to pay taxes and in which income tax class taxable employees find themselves.


A basic distinction is made between unlimited and limited tax liability. Natural persons who have their place of residence or habitual abode in Germany are subject to unlimited income tax on their world income. According to the EStG, a distinction is made between seven types of income.