Minijobs and taxes

I own The Munich Readery. I have two minijob clerks. They work irregularly, sometimes zero hours in a month and sometimes they approach the €400 mark. My Steuerberater just notified me that their office made an error in reporting to the Bundesknappsch the Aug, Sept, & Oct. minijob amounts I had given them. (How they made such a stupid error is to me inexplicable; but never mind). Anyway, the amount of Minijob income they didn't report is a total of about €1200, or an average underreporting of about €200 per person per month. They told me I have to pay €388 to the Bundesknappsch, which works out to a tax rate on minijobs of better than 32% on annualized income of about €2400!!! Does that sound right?

I'm of course going to call the Steuerberater's office on Monday morning and ask for an explanation. But I would like to hear from anyone with knowledge about Minijobs and taxes before I talk to them.

It sounds like someone is confusing mini jobs with the proper minijob.

I can give you a super whizz steuerberater who is extremely competant and very creative !

Bit late after the event, but it may prevent a recurrence. Oh, and if it was their mistake, ask about their insurance against just this sort of thing!

I assume you mean "confusing mini jobs with the proper job."

Thanks for the advice. If I don't get a satisfactory answer on Monday, I might ask for the Steuerberater you mentioned.

For registered mini-jobs prior to July 1st this year where the employee earns less than €400 per month averaged over a year the employer pays:
- 12% of the employers salary to state pension insurance
- 11% to a general health insurance pool
- 2% as income tax
- 0.1% to a general fund

So for a mini-job employee to receive €400 (the maximum) the employer actually has to pay out €500.40 (€400 + 25%.1%). Pension and health insurance contributions increased to 15% and 13% respectively from July 1st, 2006, thereby loading the employer with a total of 30.1% from that date. On gross income of (exactly) €1200 during the period you mention then a total of €361.20 would be due.

If you failed to pay these deductions on time then you may be liable to a fine, interest on unpaid amounts, or both, so it may be his calculation includes these. If the failure to pay was the fault of your Steuerberater then he/she should pay any penalties levied or you should claim against his failings on his professional liability insurance.

Thanks. That's exactly what I wanted to know. Much appreciated.