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Household check for mini-jobs in private households Implementation

The household cheque procedure is a simplified registration and contribution procedure for private households. You must complete the household check if you want to register or deregister a domestic help on a mini-job basis or if you need to send changes to the employment data to the mini-job centre.

Mini-jobs in private households are a special form of marginal employment. They are particularly encouraged by the state through low social security contributions, a flat-rate wage tax and a tax reduction.

With the household check, the employer reports the essential data on employment in the private household. On this basis, the Minijob-Zentrale calculates the social security contributions, levies and taxes. It collects these charges from your account by direct debit every six months. The Minijob-Zentrale also takes over the reporting of the statutory accident insurance and the collection of the accident insurance contributions.

Family members as domestic help:

  • A close relative can also do a mini-job as a domestic help with you, which must be reported to the mini-job centre. However, it is then checked whether the employment contract was only concluded on appearances or whether the activity merely represents a family-like assistance.
  • A paid employment relationship between spouses is usually not possible. The same applies to children who provide services in the parental household as long as they belong to the household and are maintained by the parents.

Half-yearly cheque:

  • If you pay your domestic help the monthly salary in different amounts instead of a constant fixed amount, you would legally have to submit a new household check each.
  • To relieve this bureaucratic obligation, you can use a half-yearly check. The form shall cover a period of one calendar half-year. You simply enter the applicable months and certify the changing earnings.
  • If you already indicate when you register on the "normal" household check that the salary paid fluctuates monthly, you will automatically receive a half-yearly check from the mini-job centre.

Change check:

  • With the change check, you inform the mini-job centre if, for example, the amount of earnings of your domestic help, the bank details or a contact address has changed.

Notifications and certificates:

  • At the beginning and end of employment and at the end of the year, the mini-job centre reports the individual data of each employee resulting from the household cheque procedure to the data centre of the pension insurance institutions.
  • The domestic help will receive a written notification of this. In addition, the mini-job center of the accident insurance transmits the data on the private household.
  • You will receive from the Minijob-Zentrale:
    • before the respective due date, a decision on the amount of the duties to be collected for the corresponding tax period, and
    • at the end of a calendar year, a certificate for the tax office indicating the period for which contributions to the pension insurance scheme were paid and the amount of the salary paid in the previous year and the taxes attributable thereon.

Household check calculator:

  • The amount of the levies to the mini-job centre as well as the reduction in income tax can be easily determined with the household check calculator.
  • In principle, the following applies: For private households, the employer's contributions to the mini-job centre have amounted to a maximum of 14.99 percent of gross earnings since 1 October 2020. Monthly maximum EUR 67.46 (EUR 450.00 x 14.99 percent).
  • If the employee opts for the full pension insurance obligation, a share of his salary is also paid to the mini-job centre, up to a maximum of EUR 61.20 (450.00 x 13.6 percent) per month.
     

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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