TU Berlin

Human Resources SectionMarginal employment

Page Content

to Navigation

Marginal employment

A distinction is to be made here between temporary employment and employment with lower pay.

1. Temporary employment is defined according to Section 8 (1) no. 2 SGB IV (social security code) as employment not exceeding two months, or 50 working days, in a calendar year. For 2014, these time limits apply for temporary employment, including temporary employment commenced in 2014 and completed in 2015.

As of 01.01.2015, employment is regarded as being temporary if it does not exceed 70 working days or three months within a calendar year, as long as it can be regarded by nature as temporary, or it is stated in the contract that it is temporary, and that is not undertaken as a profession. These conditions apply only for employment commencing in 2015 and not before.

Temporary employment is exempt from social insurance contribution payments.

2. Lower-paid employment is defined according to Section 8 (1) no. 2 SGB IV as employment for which payment regularly does not exceed EUR 450 per month. The number of weekly hours worked is irrelevant.

As of 01.01.2013, employment of this nature is, in principle, subject to compulsory pension insurance contributions, although there is the possibility to apply for exemption with the Bundesknappschaft. Exemption applies for insurances for healthcare, nursing care and social insurance.  

In the event of additional employment, this would also need to be taken into account to determine if exemption from social insurance payments still applies.

As soon as the limit of EUR 450 per month (current amount) is exceeded, then compulsory insurance applies in all areas of social insurance from the point in time the limit is exceeded.

Please contact Personnel for further information.

Please note:

The record sheet which the employee is required to complete for temporary and lower-paid employment can be found under the topic "minimum wage"

   

 

 

Navigation

Quick Access

Schnellnavigation zur Seite über Nummerneingabe