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Taxes 2 Hiwi jobs

Dear all,

Current situation: I have currently a job as a Hiwi. It is a 28 hours/month contract, so it makes (28h/month * 12,52eur./h) = 350,56 eur./month. I was offered a new position as a Hiwi for a 35 hours contract (438,2 eur./month).  The total sum would make 788,76 eur./month. 

My questions are:

(i) How do I know how much do I have to pay for taxes? How does it exactly work?

(ii) I know there is a so called "Jahresfrwibeitrag" and it is for 2022 9.984 euros. Does it mean that if I earn less than this amount during the year, I can make a tax declaration and receive does taxes at the end of the year? Are for example church taxes also returned at the end of the year? Is there any way to avoid this procedure of making a tax declaration? 

(iii) How does it work with the health insurance? Do I have to continue paying it as I have been doing or does the employer pay part of it?

Cheers

Juan: 19.04.2022 |
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  • RE: Taxes 2 Hiwi jobs

    Hello Juan,

    thanks for your question!

    What happens in the area of taxes and in the area of social contributions, when you combine two jobs, depends largely on the type and scope of the individual jobs and the respective and total income.

    If you earn not more than 450€/month at the Hiwijob, it is a so called Minijob. That means that from that salary only 3,6% old age pension contributions are deducted (no matter, if you have an additional Job as Werkstudent_in or if you work more than 20h/week in all). In Minijobs exemption from the pension insurance obligation is possible.

    If you earn more than 450€ in a job, it is subject to social security contributions – 9,3% old age contributions as Werkstudent_in or (if you work regularly more than 20h/week) around 20% social contributions (including health and unemployment insurance). Here is no exemption possible.

    So in your case you are combining two “Minijobs” and get paid over 450€/months. The following consequences you should keep in mind:

    If you earn more than 450€ with both Minijobs together, then the minijob-status for both jobs no longer applies. As long as you don’t work more than 20hours per week with both jobs, you will be registered as a working student (Werkstudent_in) in both. Then 9,3% pension insurance contributions will be due on both salaries. Your health insurance remains the same as long as you don’t work more than 20h/week. You should also keep in mind that you must inform both employers so that they can register you properly.

    What about taxes?

    Here it is relevant how much you earn in all and, if one of the jobs is a Minijob, how this one is taxed. Minijobs can be taxed with a flat rate taxation (2%) OR with regular wage tax.

    The basic tax exempt amount (Jahresfreibetrag) is 9984 €/year  (plus 1000 € allowance for income-related expenses for dependent employment). Income tax is only due when you earn more.
    But if you have several jobs in different income tax brackets, you can have high tax deductions even when you earn less. That happens, when both jobs are taxed with regular wage tax. But you can get all excess taxes back with a tax return. If you have further questions, you can get personal advice in one of our bureaus near you or you can write us again. 

    Best wishes
    Cecilia
    DGB Jugend students counseling 

    This is a service of your tradeunion, please recommend us and join us on Facebook! By the way: Solidarity rules – join us!

    dgb-jugend: 10.05.2022


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