Overview

• In 2023, 4.5 percent of employed Germans—about 1.9 million people—held at least one secondary job.
• Employees must inform their primary employer of any side job that could interfere with business interests or harm the company’s reputation, and employers may only forbid it after a case-by-case review.
• Combined hours in primary and secondary employment cannot exceed eight hours per day or 48 hours per week, and workers require at least 11 hours of uninterrupted rest between shifts.
• All secondary jobs are subject to income tax and social-security contributions, with Minijobs (up to €556/month) enjoying flat social-security rates and a 2 percent tax, while Midijobs (€556–€2,000/month) incur rising contributions and are taxed under class VI.
• Secondary-job holders must file an annual tax return to merge both incomes under their main tax class, often triggering refunds, and experts advise boosting main-job hours to avoid the higher deductions of secondary employment.