Mandatory Insurance

The Bundestag approved changes in the mini-jobs, which shall apply from 1 January 2013. They concern the earnings limits, as well as the introduction of a compulsory of insurance for mini jobbers in the statutory pension insurance. Boost the earnings limits the working fee limit for minor employment is increased from EUR 400 to EUR 450. The limit for the monthly floating zone fee of EUR 800 to EUR 850 is adjusted accordingly. Conversion of insurance freedom in the statutory pension insurance compulsory so far are mini jobbers in the statutory pension insurance and purchase only reduced pension rights through their work. You can however on the freedom of insurance and purchase full required contribution periods in the statutory pension insurance by paying increasing amounts. For this purpose, a written declaration from the employer is required.

From next year, the process is reversed. Mini jobbers are basically pension resident, but may differ from the Insurance duty free can be. This requires a written request to the employer. Consequences for mini jobbers the mini Jobber pay the difference between the flat-rate contribution of the employer to the pension insurance of 15% (or 5% for mini-jobs in private households) up to the full contribution rate of 18.9% of earnings from January. Is this a credit of EUR 450 spend 17.55 EUR = 3.9%. This, the mini jobbers and others can receive a claim for disability pension and take advantage of promoting Riester claimed. The mini jobbers submits an application for exemption, it remains in the flat-rate contribution of the employer. Impact on existing employment up to 400 EUR mini jobbers, who already were slightly busy insurance-free prior to January 1, 2013, and continue this.

However, you can choose the insurance obligation in the statutory pension insurance from January 1. No changes occurred in people who had already opted to compulsory pension insurance. Earn between 400 and 450 EUR For mini jobbers, who were employed before January 1, 2013 in the sliding zone above 400 EUR up to EUR 450 the previous sliding zone applies further. You can leave from compulsory free themselves but in the unemployment and health insurance. In the pension insurance, an exemption is excluded before 31 December 2014. Merit between 800 and 850 EUR mini jobbers, who so far have earned between 800 and 850 EUR, are still resident. However, you can request the floating zone system with the employer. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38, corner 2,500 road 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail: