Mini-jobbers are generally subject to statutory pension insurance. If they are employed in the commercial sector, they generally pay a personal contribution of 3.6 % of their earnings (13.6 % if employed in a private household). Employees can also waive payment of the personal contribution. However, they also waive their full entitlement to pension insurance benefits. To do so, they must submit an application for exemption from the pension insurance obligation to their employer.
Previously: The exemption from compulsory pension insurance applies for the entire duration of the mini-job. It could not be revoked. But! From 1.7.2026 mini-jobbers can now use the exemption once again make. This means that mini-jobbers are then subject to pension insurance again and pay their own pension insurance contributions in addition to the employer's contributions. In this way, they acquire further pension insurance entitlements.
Conditions and deadlines for revoking the exemption
Mini-jobbers must apply to their employer in writing or electronically for the exemption to be revoked. Employers must document receipt of the application and record the change in the pay records. They must also notify the Minijob-Zentrale of the revocation of the exemption. The exemption is deemed to have been revoked if the mini-job center does not object within one month of receipt of the notification. The revocation of the exemption takes effect from the month following the month in which the application was submitted. It only applies to the future. Retroactive revocation is not possible.
Practical example:
A mini-jobber was exempted from the pension insurance obligation at the beginning of his mini-job. He now applies to his employer to have the exemption lifted. The application is received by the employer on September 20. The employer must document the application for revocation of the exemption with the date of receipt in the mini-jobber's pay records.
The employer informs the mini-job center as follows:
- The employer deregisters the mini-job (contribution group „5 - flat-rate contribution to pension insurance“ with the reason for deregistration „32 - deregistration due to change of contribution group“) on September 30.
- He then re-registers the mini-job on October 1 (contribution group „1 - full contribution for compulsory pension insurance“ with the reason for submission „12 - registration due to change of contribution group“).
From October 1, mini-jobbers will once again be subject to pension insurance contributions and will pay their own share of the pension insurance. From this date, the contribution statements must also be adjusted accordingly.
What to look out for when canceling the exemption
Employers and employees should note the following points:
- Duration of effectiveness: The revocation of the exemption from the pension insurance obligation applies for the entire duration of the mini-job. It is not possible to revoke the suspension.
- Regulation for several mini-jobs: If employees have several mini-jobs with an earnings limit, the exemption can only be lifted uniformly. This means that the lifting of the exemption applies to all jobs. Employers must notify the mini-job center of the change in contribution group.
- Mini job and full old-age pension: Mini-jobbers who already receive a full old-age pension after reaching the standard retirement age are exempt from pension insurance by law. A revocation of the exemption would therefore be pointless. However, they can waive this exemption from pension insurance and opt to pay their share of pension insurance contributions.
- Professional pension schemes: Mini-jobbers who belong to a professional pension scheme can also apply to have their exemption from the pension insurance obligation lifted.
Conclusion: The lifting of the exemption from the pension insurance obligation offers mini-jobbers more flexibility in deciding whether they want to pay into the pension insurance scheme or not. Employers must report the lifting of the exemption to the mini-job center.