Grundfreibetrag auch für Minijob?
Hallo!
Ich würde gerne wissen, wo der Grundfreibetrag durchgreift?
2022 liegt der Grundfreibetrag bei 9.984€ im Jahr. Das wären 832€ im Monat für die man keine Steuern zahlen muss. Bei einem Minijob verdient man ja 520€ pro Monat ohne Steuern zu zahlen, aber der Grundfreibetrag liegt doch höher? Wenn man nur einen Minijob hat ohne andere Einkommensquelle, wieso darf man dann nicht mehr verdienen? Oder gibt es da sonst andere Regelungen?
Danke!
The basic tax allowance has nothing to do with the minijob.
A mini-job stays until 520 € social insurance-free. This is taxed at 2%. Then it doesn’t appear in your tax return at all.
Oh. So this means paying social security contributions from 520€ per month and taxes will be due later? This is true for all working conditions and not just mini-job, is it?
Up to 520 € you can earn NEBEN your salary insurance-free
Yes exactly – at midijob with more than 520€ you are full of social insurance.
In the single with the wage tax class 1, however, only from a gross wage of approx. 1250€ keeps wage taxes from the pay office.
The basic amount is applicable to all income iSd Income Tax Act.
This is 10.437€
Currently there are even 1,200€ in which no pay tax is paid
This is more about SV contributions than taxes
You can earn as much as you want, at some point, next to SV will also tax due
As has already been said, tax is payable only from €1,200 per month. Before that, SV contributions will be deducted.
Taxes are due at a mini-job for the AG, which pays 2% cash tax on the salary.
Hello! Thank you for the answer. But I don’t understand how the basic tax allowance can be at €10,437, but you can earn €1,200 without tax? And – if I understood correctly – you pay social security contributions from 520€ a month and more then taxes? And that then applies to all employment relationships (self-employed, freelance,…)?
No this applies only to employees, freelance does not concern this
In the case of selfemployed persons or Freelance professionals do not have a wage tax class or wage taxes that will be retained!
If the employer taxes the mini-job payout on a flat-rate basis, it does not matter for the mini-job worker.
Did I say that somewhere?
It is a supplementary comment – no reason to react in the same way.
If you only have a minijob without other sources of income, why can’t you earn more?
This has socially legal reasons and No tax reasons!
2022 the basic amount is 9.984€ per year…
Unfortunately, you are incorrectly informed: for 2022, the basic amount was retroactively increased to €1,12022 to €10,347 and the advertising cost package was also increased retroactively from €1,12022 to €1,200;-)
Greetings siola55