If you live in the Netherlands, it is not always advisable to work part-time in Germany, especially when it comes to a mini-job or marginal employment.
A mini-job, also called a 450-euro job, is meant to be a part-time job. The job itself is a job that is not subject to compulsory insurance. This means that if you have no other income, the job does not ensure that you are covered by social security. For example, you do not have statutory health insurance. A resident of Germany receives a mini-job in addition to a benefit or another job. There is health insurance that is covered by this benefit or job. The partner of an insured person can also have a mini-job because he or she is co-insured with the insured person.
Problem of mini-jobs
If you live in the Netherlands and work in Germany, you become a cross-border worker. According to European regulations, you are only subject to German social security law. If you do not have social security in Germany, you will not have insurance in the Netherlands or in Germany. You will not accrue AOW pension in the Netherlands and your Dutch health insurance will expire.
If you receive a pension in the Netherlands, such as an AOW or WIA benefit, the rule is that work determines social security legislation and you will no longer be covered by Dutch social security. Even then, you will not build up an AOW and you will no longer be covered by Dutch health insurance.
However, there are solutions to overcome the biggest problems. If you have a mini-job, you can take out voluntary insurance with a German health insurance for statutory health insurance and long-term care insurance. With this insurance, you can claim Dutch health insurance (ZVW) and long-term care insurance (WLZ) in the Netherlands through the CZ health insurance. The disadvantage is that this insurance is more expensive and there is no entitlement to the health insurance supplement (zorgtoeslag) in the Netherlands. If you have a Dutch pension, you also have to pay contributions to the health insurance for this pension.
It is also possible to pay into the German pension in Germany, but the German pension depends on your income. As a result, the AOW gap over the years worked in Germany will not be made up by the German pension. If necessary, this can be compensated for by voluntary AOW insurance with the SVB. In this case, you will have to pay contributions to the SVB.
In most cases, a mini-job is not financially advantageous and has many disadvantages, but there are always exceptions.
Exceptions with mini-jobs
An exception can be made if you work in the Netherlands and also have a mini-job in Germany. European regulations state that you are only covered by social security in the Netherlands, even for your job in Germany. It is not you who is at a disadvantage, but your German employer. He has to pay social security contributions to the Dutch tax authorities for this mini-job. Since this involves additional costs for the German employer, an employment contract is often waived.
If you have a â€œnormalâ€ job in Germany and a mini-job in Germany, this will not cause any problems. You are insured in Germany on the basis of your socially insured work. Please take into account all tax assessments in Germany.
Do you live in Germany and only receive a Dutch pension benefit, such as an AOW, WIA or WAO benefit? If you then have a mini-job in Germany, you will remain insured against medical expenses in the Netherlands via the CAK. However, you will have to pay contributions to the CAK in the Netherlands through your income.
Unemployment benefit (WW) and mini-job at the same time
It is important to know that a Dutch unemployment benefit is equated with work. Do you receive an unemployment benefit and also have a mini-job in Germany? If so, the amount of the WW benefit determines whether you are covered by Dutch or German social security. If the WW benefit is 25% or more of your total income, you are still covered by the Dutch social security system and the German employer must pay the contributions for the Dutch social security system to the Dutch tax office.
The website of the Minijobzentrale explicitly points out the risks if someone lives in the Netherlands and has a mini-job in Germany.