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
Input tax deduction: CJEU review approaches
What Remains of the Purchase Price When Selling a Business
CJEU Confirms Allocation of Hotel Services for VAT Purposes
Baker Tilly continues to expand its Real Estate Valuation Services
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 expands its employment law practice with Dr. Theofanis Tacou
New information obligations for employers hiring workers from third countries
Employment and Labour Laws Newsletter: International Trends and Current Legal Developments
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 …
New SGEI Decision: Key Changes at a Glance
SGEI Decision: New Funding Opportunities for Affordable Housing
Germany Fund Launched – A New Framework for Private Investment
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