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Basic conditions for employing a seasonal worker (Saisonkraft) via a Minijob
| Condition | Explanation |
|---|---|
| Nationality | Must be from an EU member state (e.g. Romania, Bulgaria, Poland, etc.) |
| Duration of employment | May not exceed 3 months or 70 working days per calendar year |
| Salary | May not exceed €538 per month (from 2024) or max. 70 days without a fixed salary cap if the work is irregular and not on a permanent basis |
| No other employment in Germany | Required so that the activity is classified as seasonal and can benefit from certain tax/social contribution reliefs |
Documents required from the seasonal worker
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Passport or EU ID card
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Tax Identification Number (Steuer-Identifikationsnummer) – can be requested from the Finanzamt
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Proof of European health insurance (EHIC) or temporary registration with a German statutory health insurance fund (Krankenkasse)
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Proof that there is no other main employment in Germany
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Completed employer’s registration form (Anmeldeformular)
Registration steps with the Minijob-Zentrale
1. Obtain an employer’s company number (Betriebsnummer)
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From the Agentur für Arbeit (Employment Agency)
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Online via: betriebnummernservice.de
2. Register the worker with the Minijob-Zentrale
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Via the online portal: www.minijob-zentrale.de
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Or by sending the Anmeldeformular 101 via post or fax
The registration includes:
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Name and address of the seasonal worker
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Agreed salary
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Start date of employment
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Duration / end date of the fixed-term contract
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Social security number
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Tax ID
3. Pay monthly contributions
| Type of contribution | Rate | Notes |
|---|---|---|
| Pension insurance (Rente) | 15% | Mandatory employer contribution |
| Health insurance | 13% | Only if the worker is insured with a German Krankenkasse |
| Accident insurance | According to the zuständige Berufsgenossenschaft | Mandatory |
| Umlagen (U1, U2, U3) | approx. 1.1% – 2.0% | Pooled funds for sickness, maternity, insolvency, etc. |
The employer submits a monthly contribution report (Beitragsnachweis) to the Minijob-Zentrale, which then collects the contributions.
4. Documents to be kept on file
The employer should keep:
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A copy of the employment contract (Arbeitsvertrag)
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Evidence of daily working hours
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Payroll statements (Lohnabrechnungen)
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Proof of paid social security contributions
Practical example
A greengrocer hires a Romanian seasonal worker from 1 June to 20 August, with a monthly salary of €500.
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The job is registered as a Minijob, with no additional employment in Germany.
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The worker provides an EHIC card and their Tax ID.
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The employer registers the worker with the Minijob-Zentrale and pays each month:
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the employer’s contribution to pension insurance (15% on €500),
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accident insurance to the responsible Berufsgenossenschaft,
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and, where applicable, Umlagen (U1, U2, U3).
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Important note
Registration with the Minijob-Zentrale must be completed before the first working day.
Otherwise, the employer may face fines of up to €5,000 for undeclared employment.
The editorial team of this website aims to provide accurate information based on thorough research and multiple sources. Nevertheless, errors may occur or some details may not yet be fully verified. The information provided here should therefore be understood as an initial, non-binding guide. For binding and legally reliable advice, please always consult the competent authorities or qualified professionals (e.g. tax advisors, Minijob-Zentrale, Employment Agency).
