Short-term employment (kurzfristige Beschäftigung) is a special form of marginal employment under §8 Para. 1 No. 2 of the German Social Code Book IV (SGB IV): the employment relationship is limited from the outset to a maximum of 3 months or 70 working days per calendar year – regardless of earnings. Unlike the Minijob (earnings threshold: €556 per month), only the time limit applies here. Employers pay no social security contributions as long as the employment is not carried out on a "professional basis" (berufsmäßig).
What Is Short-Term Employment? Definition and Legal Basis
Short-term employment refers to a fixed-term employment relationship that is time-limited from the very start and does not exceed certain statutory time thresholds. Together with the Minijob, it falls under the category of marginal employment (geringfügige Beschäftigung) within the meaning of the Social Code.
The legal basis is §8 Para. 1 No. 2 SGB IV. Under this provision, marginal employment exists when the employment within a calendar year is limited to a maximum of three months or 70 working days – provided it is not carried out on a professional basis.
Who Can Be Employed on a Short-Term Basis?
In principle, any person whose work does not exceed the time limits and who does not carry out the employment on a professional basis can be employed short-term. Typical examples include:
- Students working during semester breaks
- Pupils and retirees earning supplementary income
- Seasonal workers in hospitality, agriculture, or retail
- Temporary helpers at events or during seasonal peaks
The Time Limits: 70 Days or 3 Months
The core of short-term employment is the two alternative time thresholds set out in §8 Para. 1 No. 2 SGB IV.
When Does the 70-Day Limit Apply?
The 70-working-day limit applies when employment takes place on individual, non-consecutive days – for example, weekend jobs or irregular assignments. What counts are the actual working days, not calendar weeks or months. If someone works five days a week, the 70-day limit is reached in approximately 14 calendar weeks.
When Does the 3-Month Limit Apply?
The 3-month limit applies when employment is carried out continuously and without interruption – for example, a fixed-term holiday job for three consecutive months. Three months are counted as 90 calendar days.
Both limits apply alternatively, not cumulatively. You can therefore check against either 70 working days or 3 months – whichever threshold fits the specific employment model.
What Happens If the Time Limit Is Exceeded?
If one of the time limits is exceeded, the employment becomes subject to social security contributions retroactively. This means both employer and employee must pay contributions to health, nursing care, pension, and unemployment insurance – for the entire period of employment. Important: the fixed-term nature must be contractually established at the start of the employment. The Minijob-Zentrale does not recognise retrospective time limits.
Short-Term Employment vs. Minijob: The Key Difference
Both forms belong to marginal employment but differ fundamentally in their structure:
The decisive advantage of short-term employment: there is no earnings limit. Someone can therefore earn €5,000 over three months and remain exempt from social security contributions – as long as the time limit and the criterion of non-professional basis are met.
The "Professional Basis" Criterion: When Does It Matter?
The professional basis criterion (Berufsmäßigkeit) is the most important – and most frequently misunderstood – element of short-term employment.
Definition of Professional Basis
Employment is considered to be on a professional basis when it is economically significant for the person in question – meaning it is not merely occasional or supplementary income. This is the case when someone relies on these earnings as their primary source of income, or when the employment is the central focus of their working life.
The decisive factor is an overall assessment of the individual's personal circumstances. The Minijob-Zentrale and the social security authorities assess this on a case-by-case basis.
Practical Examples: Professional vs. Non-Professional Basis
Not on a professional basis (exempt from social security):
- Students working as temporary staff during semester breaks
- Retirees taking on a holiday job
- Pupils doing a summer job
- Persons in regular employment who occasionally earn additional income
On a professional basis (subject to social security):
- Unemployed persons taking a temporary bridging job
- Persons without another primary source of income working short-term
- Persons who take on several short-term jobs consecutively to support themselves
When in doubt, employers should obtain a written declaration from the employee confirming that the employment is not being carried out on a professional basis.
Social Security and Tax in Short-Term Employment
Social Security Contributions: Who Pays What?
For short-term employment that is not on a professional basis, no social security contributions are due – neither from the employer nor from the employee. The employment is free from contributions to health, nursing care, pension, and unemployment insurance.
Exception: Employers are required to pay the U1 levy (continued remuneration in the event of illness) and the U2 levy (maternity expenses) via the Minijob-Zentrale. The insolvency money levy (Insolvenzgeldumlage) also applies.
Tax: Flat-Rate or Individual Taxation?
Employers have two options for short-term employment:
Option 1: Flat-rate taxation (§40a EStG)Employers can remit income tax at a flat rate of 25% (plus solidarity surcharge and, where applicable, church tax). Requirements: the employment lasts no more than 18 consecutive working days, the wage does not exceed €150 per day, and the hourly wage is below €19.
Option 2: Individual taxationAlternatively, income tax is calculated according to the employee's individual tax bracket. This is appropriate when the flat-rate tax conditions are not met.
Practical Implementation: Registration and Checklist for Employers
Correctly handling short-term employment relationships is essential for HR professionals – mistakes in registration or classification can quickly lead to back payments.
Registration with the Minijob-Zentrale
Short-term employment relationships are processed via the Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See). Registration must take place before the start of employment. Exception: if the employment is on a professional basis, it is subject to regular social security contributions and must be registered with the employee's health insurance provider instead.
Checklist: Processing Short-Term Employment Correctly
Before employment begins:
- Check: Does the planned employment exceed 70 working days or 3 months?
- Check: Is the person carrying out the employment on a professional basis?
- Obtain a written declaration from the employee confirming non-professional basis
- Draw up a fixed-term employment contract with a clear end date or time frame
- Determine the tax treatment (flat-rate or individual taxation)
At the start of employment:
- Register with the Minijob-Zentrale (employer registration number required)
- Document the start of employment
During the employment:
- Record working days on an ongoing basis (relevant for the 70-day limit)
- Check: Has the person had other short-term employment in the current calendar year?
After employment ends:
- Deregister with the Minijob-Zentrale
- Submit income tax return to the tax office (Finanzamt)
- Retain documents for at least 4 years
Important: multiple short-term employment relationships with different employers are counted cumulatively. The 70-day limit applies per calendar year – across all employers combined.
Frequently Asked Questions About Short-Term Employment
What Is the Difference Between Short-Term Employment and a Minijob?
The key difference lies in the type of threshold: the Minijob is defined by an earnings limit (€556 per month, as of 2024), while short-term employment is defined by a time limit (maximum 70 working days or 3 months per calendar year). Short-term employment has no earnings cap – someone can earn significantly more and still be exempt from social security contributions, as long as the time limits are observed.
How Long Can Short-Term Employment Last?
Under §8 Para. 1 No. 2 SGB IV, a maximum of 3 months or 70 working days per calendar year. Both limits apply alternatively. It is also essential that the fixed-term nature is established when the employment contract is concluded – retrospective time limits are not recognised.
What Does "Professional Basis" Mean in the Context of Short-Term Employment?
Professional basis means that the employment is economically significant for the person – i.e., they rely on this income as their primary source of earnings. Students, pupils, and retirees are generally considered to be on a non-professional basis. Unemployed persons taking on a bridging job, on the other hand, are often considered to be on a professional basis and are therefore fully subject to social security contributions.
Do I Have to Register Short-Term Employment with the Minijob-Zentrale?
Yes. Short-term employment relationships are processed via the Minijob-Zentrale and must be registered before the start of employment. If the employment is on a professional basis, however, it constitutes a regular social security-liable employment relationship and must be registered with the employee's health insurance provider.
How Much Can Someone Earn in Short-Term Employment?
There is no earnings limit – this is the fundamental difference from the Minijob. Someone can therefore earn €3,000 per month and still remain exempt from social security contributions, provided the time limit and the non-professional basis criterion are met. The income is, however, subject to tax: employers can remit income tax at a flat rate of 25% (§40a EStG) or calculate it according to the employee's tax bracket.
Can a Person Be Employed Short-Term More Than Once in a Year?
Yes – but the time limits apply cumulatively per calendar year. Someone who works 50 working days on a short-term basis for two different employers exceeds the 70-day limit and becomes subject to social security contributions. Employers should therefore always obtain a written declaration confirming whether and to what extent the person has already been employed on a short-term basis elsewhere.
What Happens If the Time Limit Is Exceeded?
If the time limit is exceeded, the employment becomes subject to social security contributions retroactively from the first day of employment. Both employer and employee must pay health, nursing care, pension, and unemployment insurance contributions for the entire period. Late payment surcharges may also apply. Comprehensive documentation of working days is therefore essential.
Conclusion
Short-term employment is a flexible instrument that can be used to good effect particularly in seasonal industries, at events, or when occasional staffing needs arise. The key advantage: there is no earnings limit – only the time limit (70 working days or 3 months per calendar year) and the non-professional basis criterion must be observed.
For HR professionals, the following applies: thorough documentation, correct registration with the Minijob-Zentrale, and a written declaration regarding professional basis are mandatory. Errors in classification can quickly result in retroactive social security liability and back payments.
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Sources
- SGB IV §8 – Marginal Employment. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/sgb_4/__8.html
- Short-Term Employment – Information for Employers. Minijob-Zentrale (Deutsche Rentenversicherung Knappschaft-Bahn-See), 2024. https://www.minijob-zentrale.de
- §40a EStG – Flat-Rate Income Tax for Short-Term Employment. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/estg/__40a.html
- Marginal Employment: Minijob and Short-Term Employment. Federal Ministry of Labour and Social Affairs (BMAS), 2024. https://www.bmas.de/DE/Arbeit/Geringfuegige-Beschaeftigung/geringfuegige-beschaeftigung.html
- Short-Term Employment: Social Security & Tax. Haufe Editorial Team, 2024. https://www.haufe.de/personal/haufe-personal-office-platin/kurzfristige-beschaeftigung_idesk_PI42323_HI520765.html
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