Side job

A side job (Nebenjob) is employment alongside your main occupation – whether as an employee, freelancer or with your own small business.

Variants and tax rules in Germany:

1. Minijob (up to €603/month):

• Tax-free for you (the employer pays a 2% flat-rate tax)
• No social security contributions (except pension insurance – opt-out possible)
• Alongside a main job: one minijob is always tax-free; from the 2nd minijob, it's taxed

2. Midijob (€538.01–2,000/month):

• Sliding zone with reduced social security contributions
• Taxed normally (tax class VI = highest deductions)

3. Freelance work:

• Check whether you need to register a trade (liberal professions: no, tradespeople: yes)
• Allowance: side income under €410/year is tax-free
• Above that: an income tax return is mandatory
• VAT: small business rule up to €22,000/year

Employment law:

• Inform your employer: mandatory! (you don't need to ask permission, but you must inform them)
• Prohibited only in cases of: competition, breach of working-time rules (10h/day), drop in performance
• Working hours: max. 48h/week in total (Working Hours Act, ArbZG)
• Holiday: your employer may prohibit side jobs during your holiday

Popular side jobs:

• Freelancing: copywriting, design, programming, consulting
• Delivery services: Lieferando, Amazon Flex
• Tutoring: private tuition, online lessons
• E-commerce: eBay, Etsy, Amazon FBA