Slightly paid employees
The monthly ceiling for mini-jobs is EUR 538,00. The salary in the transitional sector (‘Midijob’) ranges from EUR 538,01 to EUR 2 000,00. in the case of low-paid employees, there is an obligation to take out insurance under the statutory pension insurance scheme (GRV) with the option of exemption.
Since, according to the statutes, the specific scope of the veterinary/medical activity is not decisive for the determination of contributions, the SÄV collects the minimum contribution for a minor occupation.
The members of the supply chain have different options for action. The starting point is whether they wish to acquire rights from the GRV in addition to their rights at the pension fund in order, for example, to replenish waiting periods there.
1. No application. The general insurance obligation in the GRV means that the employer automatically pays a contribution of 15 % of the income to the GRV. The employee currently bears a contribution of 3.6 % (GRV contribution rate 2024: 18.6 %) and thus acquires rights under the GRV. In addition, the employee, as a member, must pay the minimum contribution to the pension scheme.
2. Request for a de minimis exemption request from the employer. If, on application to the employer, the employee waives the obligation to take out insurance because it is de minimis, the employer’s contribution of 15 % is also paid to the GRV. The employee’s own contribution to the GRV is lost in this case, but the mini-job worker’s remuneration is taken into account only on a pro rata basis when establishing GRV rights. The member pays the regular minimum contribution to his/her pension fund.
3. Request for exemption from the statutory pension insurance scheme in favour of the pension fund. The Member shall be released in accordance with Section 6 (1). P. 1 SGB VI in favour of the utility company of the obligation to take out insurance under the GRV, the employer pays the full contribution directly to the SAEV. The employee may then have to pay the difference to the minimum contribution.
