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Temporary increase – time limits – short-term employees – expires

[ultimate_heading main_heading=”Befristete Erhöhung der Zeitgrenzen für kurzfristig Beschäftigte läuft aus” alignment=”left”][/ultimate_heading]

Will be employees, such as temporary or seasonal employees,

is only employed for a short period of time, the remuneration is not subject to social insurance if the employment does not exceed certain working time limits. Increased limits applied for the years 2015 to 2018. From 2019, the time limits that applied until 2014 will once again come into consideration: employment taken up from 2019 onwards will then be regularly exempt from social insurance if the activity is limited from the outset to no more than 2 months (in the case of full weekly working hours) or 50 working days (in the case of fewer than 5 working days per week). The period of employment is determined beyond the calendar year, if applicable. Several consecutive short-term employments within a calendar year – also with different employers – are added together. In contrast to marginal employment (so-called mini-jobs), the amount of the wage does not play a role.

A temporary employee who otherwise works as a housewife is employed as a vacation replacement in retail for a salary of €2,000 per month from July 1 to August 31. The salary remains fully exempt from social insurance.

It should be noted that short-term employment – irrespective of the treatment under social security law – may also be eligible for tax benefits (Section 40a (1) EStG); however, narrower limits apply. The wage tax for short-term employment can be paid by the employer at a flat rate of 25% (plus solidarity surcharge and church tax, if applicable) if

– the employee is employed only occasionally, not on a recurring basis, and for no more than 18 consecutive working days, and
– the wage does not exceed 72 euros per working day on average.

In the event of higher wages

a flat-rate wage tax may nevertheless be considered if employment becomes immediately necessary at an unforeseen point in time (e.g. in the case of absences due to illness).

The employment of temporary staff, e.g. at trade fairs or public festivals, where the assignment has been fixed for some time, cannot regularly be regarded as “unforeseen”.


(Further comments & information on this can be found in our information letter 10/2018 under item 5.)

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