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From 1 January 2022, employers must transmit additional information to the Minijob-Zentrale via the electronic reporting procedure. This concerns the tax identification number (Steuer-ID) of commercial mini-job (geringfügige Beschäftigung) employees. The obligation applies regardless of whether you as an employer pay tax on a flat-rate basis to the Minijob-Zentrale or carry out individual taxation according to the wage tax class (Lohnsteuerklasse) via the tax office.
In addition, the type of taxation must be stated in the data submission. For payroll purposes, it is necessary to document the actual health insurance of the mini-job employee, even though no health insurance cover is provided through the marginal employment.