Work independently in addition to permanent employment? (Image: Media Terms Unsplash
More and more people in Germany do it: they stay in their permanent position and build their own independence in parallel.
And for good reason – because if you start your own job next to the main job, you secure yourself financially and still realize your own ideas. So the best of both worlds.
But: It doesn’t work without any stumbling blocks. Because there is a lot to consider legally, tax and organizational.
This is exactly what we look at together in peace.
In addition to the permanent position: what is allowed – and what not?
In principle, you can start your own legally independent next to your main job. This is derived directly from the Basic Law, more precisely: from the right to freedom of occupation (Art. 12 GG). But there are rules – and they are not negotiable.
That is a central topic Competition. It says: Anyone who is in an employee relationship must not perform independently, which is in direct competition with the employer. An accountant who also works for a competitive company can use it against § 60 HGB violate. Even if it is smaller orders – it is enough if the interests of the employer are touched.
Even if it is not a general Approval obligation gives, many employment contracts require one Duty. Means: You have to inform the employer before starting the activity – even if it is a small secondary business. This is all the more true when collective agreements or company agreements apply.
When it comes to working hours, it becomes concrete: According to the Working Hours Act (§ 3 ArbZG), one applies maximum weekly working hours of 48 hours – and across both activities. In addition, there is the legally required Rest time of 11 hours Between two work assignments. So if you work in the office during the day and still work on customer orders in the evening, you have to be careful. It becomes particularly problematic with regular night work or weekend operations.
Officials and employees in the public service are still subject to stricter rules. Every secondary activity must be approved here – especially if it is more than 20 percent of the service or more than 40 percent of the monthly basic salary.
Tax regulations – what is taxed and which obligations apply?
Independent income is generally taxable – even if they are achieved by part -time. Tax treatment differs depending on the amount of income, sales and type of activity.
First to the Sales tax: If you are less than 25,000 euros in the annual turnover, you can Small business regulation (§ 19 UStG) claim.
Then no sales tax registrations are necessary, and no sales tax is shown on invoices. As soon as this limit is exceeded, the Regular taxationand you have to show 19 percent sales tax on your services – unless it is favored services that are taxed at 7 percent (e.g. artistic or journalistic activities).
Income tax The following applies: The tax office collects its salary from the main job and the profit from self -employment – and taxes the total income progressively. Important allowances:
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Basic allowance 2025: 12,096 € (individual assessment), € 24,192 (joint assessment)
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Trade tax allowance: € 24,500 for sole proprietorship
Example: If you earn 40,000 euros gross in the main job and make an additional 10,000 euros from the secondary job, you are 50,000 euros in taxable income – minus allowances. This results in a tax load of around 0.42 × (50,000 – 12.096) = around 15,890 euros.
Operating expenses can of course be removed. Anything that has been professionally prompted-from laptop acquisition to travel costs to specialist literature-reduces the taxable profit. Who one Comparison of business assets Using or making income-surplus calculation, all expenses can be recorded properly. Also Home Office flat ratesAdvanced training or marketing costs are included.
Social security: Does everything stay as it is?
As long as your independence is actually only practiced part-time, you remain insured with your main job.
But: As soon as you earn more than 538 euros per month (as of 2025) with your independence and/or you take more time than the main job, your statutory health insurance can ask questions. In some cases threaten Additional contributions Or even a new classification as a full -time self -employed – with correspondingly high costs.
There are differences in pension insurance: only certain groups such as craftsmen, artists or teachers are compulsory. Anyone who voluntarily pays into statutory pension insurance can be Claims for disability pension, rehab and survivor’s pension secure. This can be an important component, especially for self -employed people with family responsibility.
Unemployment insurance only applies if you Voluntarily pay contributions – and at least 12 months before unemployment occurs. If you were only employed, but also independently, you can lose the claim here.
Foundation, registration, accounting – this is part of the mandatory program
Anyone who works freelance (e.g. copywriter, graphic designer, naturopath) reports directly to the tax office. Anyone who runs a trade (online trade, coaching, repair services) must also be used in addition to the regulatory office. The registration should be Three months after the start of work be done.
Accounting and documentation are not rocket science, but are mandatory. All documents, invoices, account statements and contracts must for ten years be kept. If you are smart, use digital accounting solutions such as Lexware,, Sevdesk or Accountableto automate processes. There, e-bills can be created, tax data can be prepared and expenses captured without gaps-all GoBD-compliant.
Time management and typical stumbling blocks when building independence
According to a study by the TU Berlin, part -time self -employed partly invest average on average 15 hours a week in their independence.
If you want to hold out in the long term, you need structure:
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Block times For customer contact
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Automate marketing (e.g. about tools like Mailchimp)
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Outsourcing administrationfor example to virtual assistants or tax advisors
And then there are the classics among the stumbling blocks:
Bogus self -employment – The tax office checks exactly. Anyone who only has one client whose instructions will follow and do not bear their own risk will quickly be classified as a dependent employee. Consequence: additional payments of social security contributions, possibly with 5 percent interest annually.
Liability – Without GmbH or UG, they are liable with their private assets. Professional liability insurance is therefore not only useful, but in some industries.
Conflicts with the employer – If your secondary employment affects the work performance in the main job, your employer can intervene. In a judgment of the Federal Labor Court, the termination was even confirmed, although the secondary activity was only carried out to a small extent.
Conclusion: part -time job with brains – but put on properly
A self -employed activity in addition to the permanent position can work really well – both financially and personally.
But it is not a “just by the way” things. If you want to put it on cleanly and legally, you have to keep an eye on a few things from the start: the employer must know that the tax office anyway. The 48-hour week is not a joke, and the false self-employment always hovers over the whole like a sword of Damocles. For this, the mix of employee jobs and self -employment offers maximum freedom with relatively safe income – if you put it on.
For many, this is the entry into something bigger. But only if you follow the rules of the game.