Auditors ✓ Lawyers ✓ Tax advisors ✓ and business consultants ✓ : Four perspectives. One solution. Worldwide. Learn …
Auditing and audit-related advice for companies ✓ Experienced auditors ✓ Excellent advice ✓ Tailor-made solutions » …
Our clients entrust us with their most important legal matters. Learn more about our legal services!
Tax laws are complex and dynamic. We face the challenge of tax law together with you - find out more.
Business consulting for companies ✓ Experienced consultants ✓ Excellent advice ✓ Tailor-made solutions » more
Baker Tilly strengthens its Tax practice with Fabian Maerz
Employment and Labour Laws Newsletter: International Trends and Current Legal Developments
Code number 500: The new signal for greater transparency from 2026?
Baker Tilly advises Capmont on add-on acquisitions in the electrical segment
New Partner in Real Estate Valuation: Baker Tilly Expands Advisory Services
Baker Tilly advises Rigeto: Matignon Group acquires MEON locations
CBAM: What the new EU simplifications will bring from 2026
Research Allowance 2026: A New Impulse for Innovation and Growth
How tax structure affects the purchase price at GmbH & Co. KG
ICT risks when using AI: New BaFin guidance
One year of DORA: What's next for financial companies
Survey: Two thirds of German automotive suppliers anticipate a market shakeout
Cross-industry expertise for individual solutions ✓ Our interdisciplinary teams combine expertise & market …
Germany Fund Launched – A New Framework for Private Investment
Carve-out or collapse? How automotive suppliers are saving themselves.
German Federal Court of Justice approves building cost subsidies for battery storage systems
Risk management ✓ Compliance and controls ✓ Increase and ensure security & conformity ✓ more»
Baker Tilly offers a wide range of individual and innovative consulting services. Find out more!
The Federal Cabinet passed the fourth minimum wage adjustment ordinance on November 15, 2023. This decision already included an agreement to raise the mini- and midi-job threshold for 2025.
The minimum wage will rise to €12.82 gross per hour from January 1, 2025 (we already reported). The upper limit for marginally employed persons (the so-called mini-job) will rise from €538.00 to €556.00. In future, the midi-job range will be between €556.01 and €2,000.
As a result of the increase in the minimum wage, a marginally employed worker may earn up to €556.00 on average. The dynamic marginal earnings threshold will continue to be based on a working week of 10 hours.
Unforeseeable, occasional overruns of the earnings limit for mini-jobs are still permitted. In 2025, the additional earnings may not exceed twice the marginal earnings threshold of €1,112.00 in a calendar month. In exceptional cases, maximum earnings of € 7,784.00 (14 x € 556.00) over a period of 12 months are possible.
From January 1, 2025, employees with an income between €538.00 and €556.00 will be exempt from compulsory health, long-term care and unemployment insurance. This change affects employees who were previously subject to compulsory insurance.
Compulsory insurance remains in place for pension insurance. However, employees can apply for exemption from compulsory pension insurance.
Employers should check with the payroll in January at the latest whether employees are affected by the increase in the mini-job limit.
View all news