German short-term employment — three months or 70 working days?
Employment is short-term when it is limited in advance to no more than three months or 70 working days in the calendar year — 15 weeks or 90 working days on a farm. If it is pursued professionally and pay exceeds the marginal-employment threshold, it does not qualify.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Employing mini-jobbers and temporary help· Step 4 of 7· Next step: German flat-rate wage tax on minijobs and short-term work
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Sources and assumptions
- gesetze-im-internet.de — SGB IV § 8 Abs. 1 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « die Beschäftigung innerhalb eines Kalenderjahres auf längstens drei Monate oder 70 Arbeitstage nach ihrer Eigenart begrenzt zu sein pflegt oder im Voraus vertraglich begrenzt ist »
- gesetze-im-internet.de — SGB IV § 8 Abs. 1 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « innerhalb eines Kalenderjahres auf längstens drei Monate oder 70 Arbeitstage »
- gesetze-im-internet.de — SGB IV § 8 Abs. 1 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « bei einer Beschäftigung in einem landwirtschaftlichen Betrieb gilt eine zeitliche Grenze von 15 Wochen oder 90 Arbeitstagen »
- gesetze-im-internet.de — SGB IV § 8 Abs. 1 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « gilt eine zeitliche Grenze von 15 Wochen oder 90 Arbeitstagen »
Calculation assumptions
- Earlier short-term jobs in the same calendar year are already included in the duration and working days entered (SGB IV s. 8(2)).
- The statutory „or“ is read as an alternative: meeting either time limit is enough. The allocation by working days per week set out in the administrative guidelines is not modelled.
- Only social insurance is assessed. Wage tax — flat-rate under EStG s. 40a(1) or under the employee's own tax class — is not calculated here.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.