Download: Correct taxation of mini-jobs (commercial sector)

Especially as a small or medium-sized business, you need to be able to react with flexibility to customer requests and to changes in the order situation. If a customer’s order exceeds your capacities, you have to react quickly. The same applies to a seasonal increase in work. In such cases, you need employees for a certain period of time to help cover these order peaks. – Perhaps you are considering hiring a so-called mini-jobber for one of these reasons. You can learn the most important facts about registration, the contributions to be paid and taxation in this fact sheet.

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