It is repeatedly discussed in the media that many workers in addition to their main occupation to exercise one or more other jobs (have), because the generated pay otherwise is not sufficient to cover the costs incurred or to feed the family. Such socio-politically relevant and certainly reconsider cost states should not be the issue at this point, but as wages repeatedly employed workers are billed correctly.
Basically, from a multiple employment mention if an employee is actually employed by several employers and those relationships must be treated under social insurance law accordingly. No multiple employment exists when an employee is working at about Employer X Mondays in the camp, Tuesdays performs janitorial services, Wednesdays delivery rounds drives the rest of the week as a janitor working. An activity as MiniJobber besides a preoccupation you have in the online seminar Payroll already met. In this chapter we address such cases of where an employee z. B. two “real” part-time activities pursues or two or three working days per week for different employers “to control card” active is
14.5.1. Tax Features for multiple activities
If an employee simultaneously with several employers in an employment relationship, so must this for the deduction of wage and Annex tax a tax card or ELStAM data or, if necessary, a replacement certificate of the tax office are present, provided that no blanket taxation by the employer under a slight employment occurs. For the second and each additional employment the applicable tax class VI, as determined in § 38b No. 6 of the Income Tax Act -. ITA -. Which employers submitting which PAYE features, the employee chooses. In the tax class VI no registration of a child allowance and a tax exemption of contributions to carried occupational pension is not possible. However, the salary due to the basic allowance in underspending of the first employment relationship in the form of an allowance during further employment are taken into account.
For this purpose an additional amount is added to the same level as the allowance of other employment on the first tax card or ELStAM file. Before determining the wage tax deduction in the first employment of this additional amount will be added to the tax base. One possible in the tax deduction multiple account is set correctly in the context of assessment to income tax. Of course, can be taken into account when determining the amount of wage tax deduction allowances due to increased advertising costs even with a second or further employment.
14.5.2. Social Legal peculiarities in multiple employment
We go in the consideration of the social security regulations in our webinar wages and salaries at a multiple employment on the assumption that a worker as already explained above, to “control card” works.Responsible for the registration of the worker and payment of social security contributions the same health insurance as the first employment relationship, a change is not possible. The amount of amounts payable determined by the amount of salary. So Mrs. Bender refers in its first part-time job, a salary of € 1,700.00 and the second 1,200, €. Every employer determined in accordance with the respective content, the social security contributions and leads them off.
So far so good. But what about when two or more social security employment with the income thresholds if these are exceeded in the sum of the charges? You remember, the current 2014 values listed webinar wages and salaries in Chap. 2.2.2. On!
Suppose Mrs. Bender scored at employers A salary of € 2,100.00 and employer B such amounting to € 2,200.00. In sum, both salaries exceed € 4,300.00 with the BBG for health and nursing to € 250.00. What criteria employers lead A and B from contributions for Mrs Bender?
Every employer determines the proportionate contribution basis, the results from the remuneration of Ms. Bender:
In sum result € 1,977.91 and € 2,072.09 to the amount of € 4,050.00, the value of the BBG namely, of which we know that charges which exceed this limit in the health and care insurance contributions are due.
For correct billing the respective employers must be in their height the corresponding salaries; the employee is required to appropriate information provided. And if this does not? Since 2012 the message or acknowledgment is received electronically by the insurance company.
exceeds the event that the sum of the salaries the annual income limit (see chap. 2.2.3.) and an employee is no longer health and nursing insurance and changed from a statutory to a private health insurance company, also continues to be a claim to be proportionate subsidies by the respective employers.
14.5.3. Example of a gross-net payroll of multiple employment
A remark in advance: At this point the webinar wages and salaries, it is not possible to accurately display, at which point in the HR master and payroll data each query about the status of multiple jobs done and whether the used possibly for practice purposes you payroll program ( Editor’s Pick: Lexware Lohnauskunft 2014 (version 22:00) independently in the income threshold is exceeded, as in the example constructed above, calculates the share values for each employer in the particular case had an employer B be invented in addition to you here the practical implementation. to present in a payroll.
Consider this statement more carefully, you will see that the tax class VI was elected by the employee for this employment relationship and a multiple employment exists. The used by us for the webinar Payroll computer program calculated on the basis of two related salaries pro rata income thresholds for health and nursing care independently, namely 1977.91 for KV and PV or the full gross of 2,100.00 € for RV and AV. The income tax of € 499.00 corresponding to a tax rate of just 24%. Including social security contributions, the deductions add up to approximately 47% of the gross.