Wage tax / social security March 13, 2026 Kommentare deaktiviert für Anmeldung eines Minijobs: zusätzliche Sofortmeldung

Registering a mini-job: additional immediate registration

If a mini-job is taken up, employers must register it with the mini-job center. They generally have until the first pay slip to do so, but no more than 6 weeks from the start of employment. If employers do not register their mini-jobbers, this is considered illegal employment. In certain sectors of the economy, employers are Additional obligation, to submit an immediate notification, which supplements the regular registration of the mini-job. Employers must submit this for mini-jobbers with an earnings limit as well as for short-term employees. The immediate notification is used to submit employment electronically and promptly - before work begins.

The immediate reporting obligation applies to the following economic sectors:

  • Building trade
  • Restaurant and accommodation industry
  • Passenger transportation industry
  • Freight forwarding, transportation and related logistics, including platform-based delivery services
  • Show business
  • Building cleaning industry
  • Companies involved in setting up and dismantling trade fairs and exhibitions
  • Meat industry with the exception of the butcher's trade in accordance with Section 2 (2) sentence 2 of the Act to Safeguard Employee Rights in the Meat Industry
  • Prostitution trade
  • Guard and security industry
  • Hairdressing and beauty industry

The legislator sees an increased risk of undeclared work in these areas. This is why immediate reporting is provided for here.

What has changed in 2026: On December 30, 2025, changes to the immediate reporting obligation came into force. Both the forestry trade and the butcher's trade were exempted from the immediate reporting obligation. However, the following were newly included in the immediate reporting obligation:
- the hairdressing and cosmetics industry
- and platform-based delivery services.

Immediate notification before taking up employment:
Employers must Immediate notification to the pension insurance data center (DSRV) before the start of employment (at the latest, however, immediately before the start of work). The immediate notification is additional This is required for registration with the mini-job center and does not replace it. In the affected sectors, employers must always two messages the one:

  • Immediate notification to the DSRV with reason 20 and the
  • Registration for social insurance with the mini-job center with reason 10

Registration with the mini-job center remains necessary even if employers have already submitted the immediate notification before the start of employment.

Practical example:
A mini-jobber starts working for a construction company on April 1, 2026 at 7 a.m. The employer must submit the immediate notification by 1.4.2026, 7 a.m. at the latest transmit. Like all other social security notifications, employers must submit the immediate notification via a certified payroll accounting program or the SV reporting portal submit. It is sent directly to the DSRV and stored there. In the event of an inspection by customs or the tax audit service, the data can be retrieved at any time. If the employment is not taken up, the immediate notification must be canceled.

Data that must be included in the immediate notification
The immediate notification must include the following information: First name and surname of the mini-jobber, insurance number, employer's company number and date of commencement of employment. If the employee's insurance number is not yet known when the immediate notification is submitted, the date of birth, place of birth and address must be provided as an alternative. The DSRV will then inform employers of the insurance number at a later date.

German Pension Insurance stores the immediate notifications centrally. During audits, it can be determined whether the employment was reported immediately. If the immediate notification is not submitted on time, this can be punished as an administrative offense. Fines may then be imposed. If employers of mini-jobbers are unsure whether the immediate registration obligation applies to them, the Minijob-Zentrale, as the responsible collection agency, will check and decide.

Conclusion: Anyone who employs mini-jobbers in sectors subject to immediate registration must also submit an immediate registration to the pension insurance data center in addition to registering with the mini-job center. This is required before starting work.

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Contact
Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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