Your employee can decide whether to pay voluntary pension insurance contributions in the amount of 13.6% (at least EUR 32.55) of the salary or to be exempt. The following should be considered:
- If your employee already has a main job, he/she is already covered by pension insurance
- If your employee is already a pensioner, the voluntary pension insurance contributions have only a very small effect on further pension payments
- If the sum of the wages is less than EUR 175, the minimum contribution of EUR 32.55 applies
An exemption of pension insurance contributions is valid for the entire period and for all Minijobs.
As an employer, you always pay a mandatory contribution of 5% of your employee's salary to the pension insurance.