WSB News 18 Jun. 2025

Technical article

WSB Info: Holiday jobbers - 7 tax facts that employers should know

💡 If you earn up to 556.00 euros per month, you can employ a vacation jobber as a mini-jobber so that you only have to pay flat-rate social security contributions and wage tax of 2 %.

💡 If vacation workers work for a maximum of 3 months or 70 working days per year, you can employ them as "short-term employees" free of social security contributions - with no income limit. You then have to pay income tax according to tax class or at a flat rate.

💡 Holiday jobbers can often reclaim withheld income tax by submitting an income tax return. Single people are entitled to a tax-free basic allowance of 12,096.00 euros for 2025.

💡 The minimum wage of currently 12.82 euros does not apply to minors.

💡 Children who are required to attend school full-time may only be employed from the age of 13 and only with the consent of their parents:

up to two hours a day, between 8 a.m. and 6 p.m.

💡 Fact 5 generally applies to young people aged 15 and over who are required to work full-time, but they are allowed to work up to 40 hours a week between 6 a.m. and 8 p.m. for up to four weeks during the vacations. And young people who are no longer subject to full-time compulsory education are allowed to work a maximum of eight hours a day between 6 a.m. and 8 p.m. on a maximum of five days a week.

💡 There are no special requirements for adult vacation jobbers compared to other adult employees.

👉 Do you have questions about vacation jobs & payroll accounting? We at WSB are here for you!
https://wsb-berater.com/kontakt


#Holiday job #Employer tip #Tax facts #Minijob #Payroll accounting #WSB




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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