Many professionals have a part-time job – either because the salary is not enough or because it brings variety. Are you also dependent on an extra income and are you looking for a second job? Why a mini-job can then be a good choice.
A second job can increase income. But when looking for an additional job, one should not be guided by an attractive gross salary, advises the magazine “Finanztest” (issue 03/2023).
Because if you keep to certain earnings and time limits, for example with a mini or seasonal job, this can ultimately bring in more net than a second job with a higher gross salary and longer working hours. You should therefore clarify in advance what is actually left over from the second job after tax and social security contributions have been deducted.
An example: A woman with a daughter has a part-time job for which she gets 2600 euros gross. In tax class I, she achieves a total net income of 1820 euros per month. If she accepts a mini-job with a gross salary of 520 euros, she will end up doing better than with a second job with the same hourly wage but longer working hours and a gross salary of 700 euros.
In the first case, she comes to a total net amount of 2340 euros in the month after the tax return, in the second case to 2217 euros. The reason: If the additional income exceeds 520 euros per month, both employees and employers have to pay social security contributions. In the example, even full social security contributions, since reduced ones only apply up to a total income of 2000 euros per month.
Flat-rate taxation, as is possible with a mini-job, is also out of the question for regular earnings of more than 520 euros. Then employers have to settle accounts at the tax office according to wage tax class – for the second job according to tax class VI. The wage tax withheld monthly is particularly high here. In the example, it is 77 euros per month.
If you opt for a seasonal job alongside your actual job instead of a permanent second job, this can also have advantages. Because if a temporary job with a five-day week is limited from the outset to three months at a time or 70 working days a year, no social security contributions are due for the earnings. However, the earnings are still taxable.
A tip from “Finanztest”: If you want to take on a mini-job alongside your first job, you should ask your future employer about flat-rate taxation if possible. Then a flat rate of two percent income tax is due. However, the earnings do not have to be stated in the tax return. Even if the wage tax is not borne by the employer and is deducted from earnings, it is usually cheaper than calculating by tax class, according to “Finanztest”.
