Report employment of domestic help and other household-related services on a mini-job basis
Source: Serviceportal Rheinland-PfalzThe household cheque procedure is a simplified registration and contribution procedure for social insurance for private households. You use the household check to register a domestic help on a mini-job basis. You can also use the household cheque to make changes to the employment relationship or to deregister. Mini-jobs in private households are a special form of marginal employment. They are particularly subsidized by the state through low social security contributions, a flat-rate wage tax and a tax reduction.
Using the information on employment and pay that you submit with the household cheque, the Minijob-Zentrale calculates the
- social security contributions,
- levies and
- taxes.
These contributions are then collected from your account every six months by direct debit.
Employment of family members as domestic help
If you register a close relative as a domestic helper, this must not be a case of family assistance.
A paid employment relationship between spouses is therefore generally not possible. This also applies to children who help in their parents' household as long as they live there and are cared for by their parents.
Half-yearly check:
If your earnings fluctuate, you can submit a half-yearly check:
If you pay your domestic help a different amount each month, you would legally have to submit a new household check each time. You can use a half-yearly check to relieve yourself of this bureaucratic obligation. You enter the relevant months and certify the changing earnings. If you already state on the normal household cheque when you register that the pay you receive fluctuates each month, you will automatically receive a half-yearly cheque from the Minijob-Zentrale.
Change check: With the change check, you inform the Minijob-Zentrale if, for example, the amount of your domestic help's earnings, your bank details or a contact address changes.
The mini-job center takes care of notifications, certificates and collections, such as
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Notification of the domestic help at the start and end of employment and at the end of the year to the pension insurance provider:
- The domestic help receives written notification of this.
- Notification of domestic help and transmission of data on the private household to the statutory accident insurance.
- Collection of accident insurance contributions
- Payment of the flat-rate tax to the tax authorities
-
Notification of the amount of tax to be collected for the relevant tax period
-
Certificate after the end of a calendar year for the tax office with the following information:
- Period for which pension insurance contributions were paid and
- the amount of remuneration paid in the previous year and the taxes payable on it.
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Certificate after the end of a calendar year for the tax office with the following information:
Budget check calculator:
- You can use the household check calculator to determine the amount of contributions to the mini-job center and the reduction in income tax.
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Since January 1, 2025, the employer's contributions to the Minijob Central Office for private households have amounted to a maximum of 14.92% of gross pay.
- With maximum earnings of EUR 556.00, this amounts to EUR 82.96 per month.
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If the employee opts for the full pension insurance contribution, a proportion of their salary is also paid to the Minijob Central Office.
- This amounts to a maximum of EUR 75.62 per month.
- The household cheque calculator enables you to make precise calculations.