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Source: BUS Sachsen-Anhalt (Linie6PLus)

Report employment of a domestic helper on a mini-job basis

Description

The household check procedure is a simplified registration and contribution procedure for social insurance for private households. You use the household check to register a domestic helper on a mini-job basis. You can also use the household check for changes in the employment relationship or to deregister.
Minijobs in private households are a special form of marginal employment. They receive special state support in the form of low social security contributions, a flat-rate wage tax and a tax reduction.
With the household check, the employer reports the essential data on the employment in the private household. On this basis, the Minijob-Zentrale calculates the social security contributions, apportionments and taxes. It collects these contributions from your account by direct debit every six months.


The Minijob-Zentrale takes over

  • Reporting to the statutory accident insurance,
  • Collection of accident insurance contributions,
  • payment of the flat-rate tax to the tax authorities.

Family members as household help:

  • A close relative can also work for you as a domestic helper, which you must report to the Minijob-Zentrale. In this case, the employment contract must not be concluded merely as a sham. In addition, the work must not be family assistance.
  • As a rule, a paid employment relationship between spouses is not possible. The same applies to children who perform services in the parental household, as long as they belong to the household and are maintained by the parents.

Semiannual check:

  • If you pay your household help a different amount of pay each month instead of a constant fixed amount, you would have to submit a new household check each time, purely from a legal standpoint.
  • To relieve yourself of this bureaucratic obligation, you can use a six-monthly check. The form covers a period of one calendar half-year. You simply enter the applicable months and certify the alternate earnings.
  • If you already indicate on the normal household check when you register that the remuneration paid fluctuates on a monthly basis, you will automatically receive a half-year check from the Minijob-Zentrale.

Change check:

  • With the change check, you inform the Minijob-Zentrale if, for example, the amount of your household help's earnings, your bank details or a contact address has changed.


Notifications and certificates:

  • At the beginning and end of employment and at the end of the year, the Minijob-Zentrale reports the individual data of each employed person resulting from the household check procedure to the data office of the pension insurance institutions.
  • The household help receives a written notification about this. In addition, the Minijob-Zentrale transmits the data on the private household to the accident insurance.
  • You will receive from the Minijob-Zentrale:
  • before the respective due date, a notice about the amount of taxes to be collected for the corresponding tax period, and
  • after the end of a calendar year, a certificate for the tax office with the following information:
  • the period for which pension insurance contributions were paid, and
  • the amount of wages paid in the previous year and the taxes due on them.

Budget check calculator:

  • You can easily determine the amount of contributions to the Minijob-Zentrale as well as the reduction in income tax with the household check calculator.
  • In principle, the following applies: For private households, the employer's contributions to the Minijob-Zentrale amount to a maximum of 14.94 percent of gross pay since January 1, 2023. This is a maximum of EUR 77.69 per month (EUR 520.00 x 14.94 percent).

If the employed person opts for the full pension insurance obligation, a share of his or her salary is also paid to the Minijob-Zentrale, up to a maximum of EUR 70.72 (EUR 520.00 x 13.6 percent) per month.

  • You comply with the remuneration limit for marginal employees (520.00 EUR per month).
  • You are a private household and
  • it is household-related work that is normally done by members of the household:
    • cooking
    • cleaning,
    • washing clothes,
    • ironing,
    • shopping,
    • gardening,
    • care for children, seniors, sick people, people in need of care and people with disabilities.
  • You do not commission craftsmen's work such as masonry or roofing work with the household check.

There are no costs involved.

Due dates for households:

  • on July 31 for the first half of the year and
  • on January 31 for the past second half of the year.

Half-yearly check due to monthly fluctuating earnings:

  • by June 30 for the first half of the year and
  • by December 31 for the second half of the year.
  • Forms available: Yes
  • Written form required: No
  • Informal application possible: Yes
  • Personal appearance required: No
  • Online services available: Yes

You can report your household help online or by phone, mail or fax.

Online reporting:

  • Go to www.minijob-zentrale.de and complete the form online.
  • Submit the form online.
  • You will receive a confirmation.
  • The Minijob-Zentrale will send you the SEPA direct debit mandate for signature and will automatically deduct the corresponding amount on the due dates.

Notification by mail or fax:

  • Go to www.minijob-zentrale.de and download the appropriate form.
  • Print the form, fill it out, sign it and send it by mail or fax to the Minijob-Zentrale.
  • The Minijob-Zentrale will automatically deduct the appropriate amount from your account on the due dates.

Alternatively, you can contact the Minijob-Zentrale by telephone.

Note: The pension insurance number for domestic help is issued by the German statutory pension insurance. The number can be found on the social security card of the domestic help. If this is not known, enter the birth name, date of birth, gender and place of birth of the employed person in the household check. When registering a domestic helper for the first time, you will receive a company number from the Minijob-Zentrale as the employer. This number is also valid for all subsequent registrations as well as for further employments. You should keep the company number in a safe place.

There are the following indications:
If you do not report employment to the Minijob-Zentrale, this is an administrative offense and can be punished with a fine of up to EUR 5,000.
You can use the contact form to send your message and attachments via secure data transmission and are thus protected from unauthorized access.

Federal Ministry of Labor and Social Affairs (BMAS)

The text was automatically translated based on the German content.

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