Reporting of tax ID number for mini-jobs mandatory from 2022 onwards

From 2022, it will also be mandatory for mini-jobbers to provide their tax identification number when reporting their remuneration to the Minijob-Zentrale.

From January 1, 2022, the tax identification number must also be reported to the Minijob-Zentrale for all commercial mini-jobbers as part of the annual remuneration report via the electronic reporting procedure. This applies regardless of whether the employer pays the tax to the Minijob-Zentrale on a flat-rate basis or whether it is taxed individually according to the wage tax bracket. In addition, the type of taxation must be indicated in the data transmission. If the tax ID of the mini-jobber is not yet available, it should be requested from the employee as soon as possible. In the household check procedure, the mini-job center only asks for the tax ID in cases where, exceptionally, no flat-rate tax is paid.