How do I keep my father busy
Employment in your own family business: that is important
In the bakery
A baker employed his wife full-time for decades, subject to social security contributions. During an examination, however, it turns out that the woman never worked the 40 hours per week, but only around 20. She also largely determined the working hours herself. Visits to the hairdresser and shopping trips were interspersed, or the children were chauffeured during working hours.
In this case, the employment relationshipretrospectively assessed as not subject to social insurance contributions. Tax expert Hoppmann: “This is civil lawEmployment contract void and as a result, all are due to statute of limitations under social security lawPension entitlements expire, except for the contributions paid in the past four years. All of the money has almost been lost in the chimney! "
On the farm
A13 year old boy works several times a week on the nearby onehis uncle's farm. There he feeds the cows and helps with the milking.
According toYouth Protection Act Children aged 13 and over are allowed to do light work for up to two hours a day, three hours are reasonable on farms or on farms. Young people between 13 and 15 need their parents' permission, but they are certainly allowed to earn some money. How high the wages for children may be is not legally stipulated, but a guideline states that the wages may not be “immorally low”. The statutory minimum wage always applies to adult students.
The same social security regulations apply to the employment of children or schoolchildren as to employees (exception: unemployment insurance). Therefore, check in advance whether part-time employment is desired. In this case, only flat-rate taxes (Mini job) or no taxes at all (short term employment) to be paid to social security. More on this in our advice article:
The mini job: advantages for employers and employees
In the roofing company
The senior boss of a family roofer is 67 years old in Retirement pension gone and passed the business on to his son. His years of experience and know-how are still needed in the company and he continues to come for a couple of hours a day supportive in the company. His son hired him as a marginal part-time worker and the former boss improves his pension fund a bit. Here, too, the usual flat rate has to be paid by the employer.
Pensionerswho receive an early old-age pension or a pension due to reduced earning capacity must Limits of additional earnings in order to avoid a reduction in the pension.
In the laundry
The 23-year-old business student helps in irregular intervals their parents in the family-run laundry in the accounting department. She supports her parents in phases when it is her Education otherwise your parents will take over the accounting work. The daughter is given a generously calculated hourly rate rewarded. The student stands with it not in a dependent employment relationship, but their activity is classified as family-like cooperation. The parents have to have their daughter not as a person subject to social insurance Hire employee.
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