How you can receive an energy flat rate as a mini-jobber
The energy flat rate is part of the federal government's relief package to cushion rising energy prices. But what about people who have a mini-job? Are the mini-jobbers also entitled to the 300 euros?
What do you mean by a mini-job?
There are two types of mini-jobbers. People who carry out an activity where the monthly salary does not exceed a certain amount. People whose working hours are limited to a certain number of working days per year are also considered mini-jobbers.
The so-called marginal employment is therefore paid a maximum of 520 euros per month. may be exercised on a maximum of 70 working days per year. The number of hours that a mini-jobber can work depends on the respective hourly wage. The statutory minimum wage also applies to mini-jobs.
For the €520 mini-job, the monthly salary cannot exceed €520. In the case of a short-term mini-job, the amount of work in the calendar year may not exceed 3 months or a maximum of 70 days. The monthly salary may fluctuate.
What is the energy flat rate?
The energy flat rate, known as EPP for short, is a one-off payment to relieve increased costs Energy costs imposed by the federal government on the occasion of the energy crisis in one of its relief packages for citizens was decided.
It was issued in Germany in 2022 in the amount of 300 euros or In 2023, 200 euros will be paid out to students and technical school students.
You can only move out of your parents' house during your training under certain conditions. …
All employees subject to income tax (employees in an active employment relationship, registered on a Tax classes I to V) received the 300 euro EPP automatically from their employer with their September 2022 payslip paid out. The EPP therefore did not have to be applied for separately by the employee. It was paid out with the salary transfer for September.
Who is entitled to the energy flat rate?
The energy flat rate is available to all persons with unlimited tax liability who are resident or habitually resident in Germany Earn income from agriculture and forestry, commercial operations, self-employment or employment during 2022.
All people with income from active employment are eligible. These include, among others, employees such as salaried employees, short-term and part-time employees (mini-jobbers).
What requirements apply specifically to mini-jobbers?
A special requirement for receiving the energy flat rate for mini-jobbers is that they must be assigned to tax classes I to V.
In addition, it must also be noted that these mini-jobbers must have had a job at some point in 2022. In concrete terms, this means that you do not necessarily have to be employed in September when the EPP is paid out, as long as you have been employed at some point this year.
Energy flat rate: payment for mini-jobbers
There are two ways to pay out the EPP to mini-jobbers:
Anyone on January 1st If you work a mini-job in September, your employer will pay you 300 euros. The money is taxable, but not subject to social security contributions. It is also worth knowing that the EPP applies per person, not per employment relationship. Anyone who works multiple jobs receives the EPP in their first employment relationship (tax classes I to V).
If the 300 euros are not paid out by the employer, you will receive the EPP as part of your tax return.
Do pensioners with mini-jobs receive the EPP?
Marginally employed pensioners are entitled to the payment of 300 euros by the Employers if they declare in writing that the employment is their first employment relationship acts.
Does the energy allowance have to be taxed?
Yes. Although the EPP is exempt from social security, it is taxable. How many net euros you have left from the flat rate depends on your personal tax rate.
Employees pay tax on the energy allowance as a so-called other benefit such as their wages.
However, mini-jobbers who do not earn any additional income per year do not have to pay tax on the EPP.
The energy flat rate is intended to compensate for the increased energy costs for all employees in active employment. This was decided by the federal government in one of its relief pacts. Nevertheless, the EPP is probably just a drop in the ocean. Because many citizens can, despite government support Cost for energy do not cover. When it comes to saving energy in everyday life, creativity is required in order to protect your wallet indefinitely.
