What is a mini-job legally?
In Germany, a job is classified as a mini-job (Minijob) when monthly gross income stays below €538 (as of 2024). This is anchored in the Social Security Code and applies to all short-term work.
Important: this threshold applies per employment relationship. If you work for multiple clients at the same time, all income must be combined.
Household help vs. commercial activity
Tasks like cleaning, gardening, or childcare performed in a private home often fall under the tax category of Haushaltsnahe Dienstleistungen. Task posters can deduct up to €4,000 per year through this scheme.
If you regularly accept work with a profit motive, the tax office may classify you as a self-employed trader (Gewerbetreibender), requiring a business registration.
Rules for students
Enrolled students have special provisions. International students are generally allowed to work 120 full days or 240 half days per year without risking their residence permit.
The tax office treats students in mini-jobs the same as regular employees. The standard employee tax allowance (Arbeitnehmer-Pauschbetrag) of €1,000 applies.
Practical recommendations
Keep all job records. Even without a mandatory tax return, the tax office can request documentation. Platform screenshots, chat logs, and payment confirmations are usually sufficient.
When in doubt, consult a Lohnsteuerhilfeverein (wage tax assistance association). They are inexpensive and offer clear guidance.