Household check for mini-jobs in private households Implementation

Service Description

The household check procedure is a simplified registration and contribution procedure for social insurance for private households. You must fill out the household check if you wish to register or deregister household or other help for the private household on a minijob basis. Changes in employment data are also reported to the Minijob-Zentrale using the household check procedure.

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 by direct debit from your account every six months. The Minijob-Zentrale also takes care of the notification to the statutory accident insurance and the collection of the accident insurance contributions as well as the forwarding of the flat-rate tax to the tax office.

Family members as domestic help:

  • A close relative can also have a mini-job as a household helper with you, which must be reported to the Minijob-Zentrale.
  • As a rule, paid employment as a domestic helper between spouses and civil partners is not possible. The same applies to children who provide 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 consistent fixed amount, you would have to submit a new household check each month.
  • To relieve yourself of this bureaucratic obligation, you can use a semiannual 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 monthly, 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, 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 employee 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 stating the period for which contributions to the pension insurance were paid and the amount of remuneration paid in the previous year and the duties payable on it.

Budget check calculator:

  • The amount of contributions to the Minijob-Zentrale as well as the reduction in income tax can be easily determined using the household check calculator.
  • In principle, the following applies: For private households, the employer's contributions (social security contributions, apportionments and flat-rate tax) to the Minijob-Zentrale have amounted to a maximum of 14.79 percent of gross pay since October 1, 2022. Monthly maximum EUR 76.91 (EUR 520.00 x 14.79 percent).
  • If the employee opts for full pension insurance coverage, a portion 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.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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