Germany: Tax benefits and social security for garden minijobs

In Germany, hiring gardening help through a minijob arrangement offers financial and social advantages for both employers and employees. Private employers can reduce their tax burden by using the ‘household check procedure’ (Haushaltsscheck-Verfahren) via the Minijob-Zentrale.

According to Daniela Karbe-Geßler of the Bund der Steuerzahler, employers can apply for a tax reduction amounting to 20 percent of eligible expenses, up to a maximum of 510 euros per year. This reduction is applied directly to income tax during assessment.

For the employees, registration provides coverage through statutory accident insurance and allows for potential pension claims through mandatory pension insurance contributions. The Minijob-Zentrale handles the calculation of contributions and social security reporting, simplifying the administrative process for private households.