"Mini jobs" (also known as "450 euro jobs") refer to employment contracts where salary paid does not typically exceed a total monthly sum of EUR 450 (i.e. marginally remunerated employment) or those in which the employee only works a maximum of 70 days per year (i.e. short-term employment).
In the case of marginally remunerated employment, the employer pays fixed rates of tax and social insurance contributions that total 31.2 percent (plus statutory accident insurance).
In addition, the employee is generally liable for pension insurance contributions of 3.6 percent. However, the employee is free to apply for an exemption from pension insurance (opt-out option).
With short-term employment, no social insurance contributions are due for health and pension insurance. It is only necessary to tax the income and to pay statutory accident insurance and some other minor allocations.
"Midi jobs" (also known as "low-salary jobs") are employee-employer relationships with an average monthly salary in the EUR 450.01 to EUR 1,300.00 range. Employees pay a reduced rate of social insurance for midi jobs. The employer pays the full contribution rate. However, this is below the contribution rate for mini jobs. The wage is normally subject to income tax.