Correctly apply the sliding zone rule in payroll accounting

Sliding zone regulation for mid-jobs

In addition to the well-known Mini job, so small job, there is also the so-called mid-job, which is referred to as a medium-sized job.

• If your monthly income exceeds the EUR 400 limit for a mini-job, this is a mid-job.
• The sliding zone regulation applies to incomes between 400.01 and 800 euros per month.
• Since full taxation within this income limit would be unjustified, the legislature has introduced the sliding zone. The sliding zone regulation includes special features for calculating your social security contributions.

Correctly consider mid-jobs in payroll

• If your regular monthly income is between 400.01 and 800 euros, this is a mid-job. The sliding zone rule applies to employment relationships of this type.
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Calculate the sliding zone for an 800-euro job - this is how it works

800 Euro jobs are jobs where the monthly income ...

• In contrast to a mini-job, this activity is not exempt from social insurance for you. Nevertheless, there is an advantage for you through the sliding zone regulation, because the contributions are not based on your actual income. Your contributory income is calculated using the Sliding zone shapesl calculated.
• This results in a lower amount that is relevant for determining your social security contributions in the payroll.
• When calculating the contribution in the sliding zone, the total amount per social insurance branch as well as the employer's and recipient's share of the gross income are determined.
• Note that as your income increases, your relative contribution loads increase. Accordingly, you pay less social security contributions at the beginning of the sliding zone than at the end of the 800 euro limit.

The legislature developed the sliding zone regulation especially for mid-jobs with gross incomes between 400.01 and 800 euros. It contains special regulations that give the employee tax advantages.