The minor independence is an attractive way for many to generate an additional income in addition to a main activity – be it as a freelancer, consultant or small business. But again and again the question arises how much you can actually earn without the status being endangered as slightly independent.
With the adjustments from 2025, it is worth taking a closer look at the legal framework, earnings limits and special features.
What does a slight self -employed mean?
Minor independence believes that in addition to their main activity, they have their own Operate business or freelancer Work without this activity being classified as a full -time job.
In contrast to a classic mini job, in which the income limit is clearly defined (2025: 556 euros per month), the classification is based as minor independence on various factors.
The main features of minor independence:
- Self -determined way of working: You set your working hours and methods independently, without bound to issue instructions.
- Personal responsibility: You take the entrepreneurial risk and bear all operating costs yourself.
- Billing by invoices: You will achieve your income through order conditions that you manage yourself.
The crucial point is: A permanently defined income limit as in the mini job does not exist. Rather, it is crucial whether they are considered a full -time independent or not.
| Weekly working time | Maximum 18 hours (Occasional exceeding up to 10 % possible) |
| Income relation | Maximum 75 % of the main income |
| Employee employment | Maximum 1 mini -jobber with up to 556 euros per month |
| Small business regulation | – Last year: 25,000 euros Sales (net) – current year: 100,000 euros Sales (net) |
| Basic allowance (income tax) | 12,096 euros (Profit tax -free up to this amount) |
| Health insurance contribution | Minimum contribution: 219.48 euros/month (if compulsory insurance occurs) |
| Pension insurance contribution | Minimum contribution West: 89.70 euros/month Minimum contribution East: 87.35 euros/month |
| Income tax rates | – 14 % – 42 %: Linear climb – 45 %: Top tax rate (from approx. 62,810 euros) |
Which criteria determine the status as slightly independent?
Even if there is no rigid earnings limit, there are clear criteria on which it is checked whether your independence is actually only slightly. These criteria are closely linked to social security and tax requirements.
Time effort: a maximum of 18 hours a week
The most important factor is the time scope of the activity.
Minor independence means that they are nothing more than 18 hours a week may be busy with independent activity. An occasional exceeding up to 10 % Is tolerated, but shouldn’t be the rule. Caution should be exercised in seasonal fluctuations.
Relationship to the main income: a maximum of 75 % of the main income
In order to be considered independent by part -time, your income from self -employed activity is no longer allowed 75 % of their main income turn off.
Example: earn in your main job monthly 3,000 euros grossyou are not allowed to do more than your independence 2,250 euros per month take.
Employment of employees
Employees may hire slightly self -employed, but only on a minimal framework.
That means:
- A maximum of one mini -jobber With a monthly earnings from up to 556 euros.
- Several mini -jobbers are only allowed if their cumulative income does not exceed this amount.
Tax law peculiarities: What applies to small business owners from 2025?
From 2025 there are also some changes under tax law that are particularly Small business owner and are slightly relevant.
Small business regulation: increase in sales limits
Increased sales limits apply to self -employed people who choose the small business regulation:
- previous year: Maximum 25,000 euros Sales (previously 22,000 euros).
- Current year: Predicted sales may 100,000 euros do not exceed (previously 50,000 euros).
This regulation frees you from sales tax liability, which reduces both administrative effort and costs. However, note that this regulation has nothing to do with the question of whether your work is classified as a slightly independent independent.
Income tax: Income from businesses must be taxed
You have to tax the income from your independent activity with your income from the main activity.
- Basic allowance 2025: 12,096 euros – profits below this amount remain tax -free.
- The usual tax rates of 14 % to 45 %.
Attention: profits from self-employed activity are taxed immediately, even if they are below the 556 euro mark of a mini job.
Peculiarities of social security law when crossing the earnings limit with a slight self -employed
In addition to income tax, you should not neglect the social security aspects.
There are often expensive surprises here when the limits are crossed.
health insurance
As long as your independent activity is only carried out part -time, your health insurance remains through your main employer.
It becomes critical when:
- Their independent activity more than 18 hours a week claims or
- Your income more than 75 % Of their main income.
In these cases, classification threatens to be a full -time self -employed person, which leads to compulsory insurance in statutory health insurance. The minimum contribution is included here 219.48 euros per month (2025).
pension insurance
There is generally no pension insurance obligation for minor self -employed people. However, you can voluntarily insure yourself if you value a pension entitlement.
- Minimum contribution West: 89.70 euros/month.
- Minimum contribution east: 87.35 euros/month.
What happens if you cross the earnings limits?
If you exceed the permissible income or working time limits, your activity will be full -time independent classified.
That means:
- You lose your health insurance status as an employee and have to insure yourself independently.
- Your income will be fully taxed, even if you previously fell under the small business regulation.
- Returns of social benefits or tax payments threaten if these are determined retrospectively.
Conclusion: Minor independence – great potential, but take a close look!
The minor independence is an attractive way to earn your own money next to the main job – especially with the new sales limits of 25,000 euros in the previous year and 100,000 euros in the current year. Who under 12,096 euros profit If there is no income tax, which is particularly exciting for smaller incidents.
But be careful: More than 18 hours a week Or an income of over 75 % of the main income Make things complicated. Then there is a risk of social security and higher tax burden.
Ultimately, the minor independence is perfect to test projects without great pressure or to make good money on the side. If you keep an eye on the borders and document properly, you can make a solid source of income.