Employers of mini-jobbers in private households can benefit from tax advantages. They can claim the costs of domestic help as a household-related service for tax purposes to a limited extent. The tax office certificate plays an important role here. Employers receive this every year from the Minijob-Zentrale.
Tax benefit for private employers of up to 510 euros per year
Mini-jobs in private households offer tax advantages. Whether you need help with household chores, gardening or caring for the elderly, it is worth registering with the mini-job center because it not only provides legal security but also secures tax benefits.
The Registration of domestic help as a mini-jobber can be easily completed by private households via the household check procedure at the Minijob-Zentrale. Registration is simple: private employers can complete it online or, if desired, by telephone, fax or post. Employers in private households pay a maximum of 14.62% of monthly earnings to the Minijob-Zentrale. 20% of the total expenses can then be deducted from the tax liability, up to a maximum of €510 per year.
Practical example:
A domestic helper works 12 hours per month and earns €15 per hour. The domestic help's monthly earnings amount to € 180.00. The employer's monthly contributions to the mini-job center: € 26.32 (14.62% of € 180.00) thus lead to total expenses of € 206.32.
Income tax saved per month: € 41.26 (20% of € 206.32). This means that the private household saves € 14.94 per month (tax savings € 41.26 - monthly contributions € 26.32).
Up to monthly earnings of around € 290, the tax benefit for a registered domestic helper is higher than the taxes that employers pay to the mini-job center. With average earnings of € 185, employers achieve the greatest savings (€ 15.36 per month).
With the Budget check calculator The Minijob-Zentrale allows private households to calculate the contributions for their domestic help and the tax benefit.
Proof for the tax office - without extra effort
Every year in February, employers in private households automatically receive the tax office certificate from the mini-job center, which can be used as proof for the tax return. In the Tax office certificate summarizes the essential information for the tax return for the previous calendar year:
- Earnings, paid to the domestic help
- Levies, paid to the mini-job center
- Total expenditure, incurred for the mini-job in a private household
Childcare as a mini-job: up to €4,800 can be claimed
Families who hire a mini-jobber exclusively for the care of their child can 80% of childcare costs for tax purposes. The prerequisite is that
- the child in care belongs to the household and under 14 years old (alternatively: the child has a Disability and therefore cannot take care of himself).
- the childcare costs not paid in cash for example by bank transfer. Account receipts are valid as proof.
- The Mini job must be used for the Minijob center registered be.
Important: If private households deduct childcare costs as a special expense in their tax return, they cannot claim a 20% tax reduction for a household mini-job at the same time.
Practical example: Childcare costs as a special expense
A family spends €5,400 a year on childcare. They can claim €4,320 (80% of €5,400) in their tax return.