{"id":10049,"date":"2018-10-22T17:54:03","date_gmt":"2018-10-22T15:54:03","guid":{"rendered":"https:\/\/tunal-stb.de\/temporary-increase-in-time-limits-for-short-term-employees-expires\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"temporary-increase-in-time-limits-for-short-term-employees-expires","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/temporary-increase-in-time-limits-for-short-term-employees-expires\/","title":{"rendered":"Temporary increase in time limits for short-term employees expires"},"content":{"rendered":"

Temporary increase – time limits – short-term employees – expires<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Befristete Erh\u00f6hung der Zeitgrenzen f\u00fcr kurzfristig Besch\u00e4ftigte l\u00e4uft aus” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Will be employees, such as temporary or seasonal employees,<\/h2>\n

is only employed for a short period of time, the remuneration is not<\/strong> subject to social insurance<\/strong> if the employment does not exceed certain working time limits. Increased limits applied for the years 2015 to 2018. From<\/strong> 2019<\/strong>, the time limits that applied until 2014 will once again come into consideration: employment taken up from 2019 onwards will then be regularly exempt from social insurance if the activity is limited from the outset to no more than 2 months<\/strong> (in the case of full weekly working hours) or 50 working days<\/strong> (in the case of fewer than 5 working days per week). The period of employment is determined beyond the calendar year, if applicable. Several consecutive short-term employments within a calendar year – also with different employers – are added together. In contrast to marginal employment (so-called mini-jobs), the amount of the wage does not play a role.<\/p>\n

Example:
\nA temporary employee who otherwise works as a housewife is employed as a vacation replacement in retail for a salary of \u20ac2,000 per month from July 1 to August 31. The salary remains fully exempt from social insurance.<\/h2>\n

It should be noted that short-term employment – irrespective of the treatment under social security law – may also be eligible for tax<\/strong> benefits (Section 40a (1) EStG); however, narrower limits apply. The wage tax for short-term employment can be paid by the employer at a flat<\/strong> rate of 25%<\/strong> (plus solidarity surcharge and church tax, if applicable) if<\/p>\n

– the employee is employed only occasionally<\/strong>, not on a recurring basis, and for no more than 18<\/strong> consecutive working days<\/strong>, and
\n– the wage does not exceed 72 euros<\/strong> per working day on average.<\/p>\n

In the event of higher wages<\/h2>\n

a flat-rate wage tax may nevertheless be considered if employment becomes immediately necessary at an unforeseen<\/strong> point in time (e.g. in the case of absences due to illness).<\/p>\n

The employment of temporary staff, e.g. at trade fairs or public festivals, where the assignment has been fixed for some time, cannot regularly be regarded as “unforeseen”.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 10\/2018 under item 5.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Temporary increase – time limits – short-term employees – expires [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Befristete Erh\u00f6hung der Zeitgrenzen f\u00fcr kurzfristig Besch\u00e4ftigte l\u00e4uft aus\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Will be employees, such as temporary or seasonal employees, is only employed for a short period of time, the remuneration is not subject to social insurance if the employment does not exceed...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,649],"tags":[988,989],"class_list":["post-10049","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-social-security","tag-short-term-employees","tag-time-limits"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10049"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10049\/revisions"}],"predecessor-version":[{"id":10275,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10049\/revisions\/10275"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}