Energy price flat rate for mini-jobbers
Mini-jobbers with main and second jobs
Mini-jobbers as well as recipients of sick pay and parental allowance receive the energy price flat rate like all other employed persons. Since mini-jobbers usually have several employers, they are only entitled to payment from the employer (main employer) who has the ELStAM data. In this respect, the employee has no right to choose from which employment relationship the flat-rate energy allowance is to be paid. A mini-jobber with main and secondary employment may not confirm that the minijob is the first employment relationship. If the minijobber makes false statements in order to receive the energy price flat rate twice, the penalty and fine provisions of the tax code apply.
Minijobber without main employment
In the case of mini-jobbers without a main job, the mini-job employer only pays out the flat-rate energy tax if the employer submits a wage tax return anyway. For example, there is no payment obligation for micro employers, i.e. those who exclusively employ minijobbers. Minijobbers without a main employer will receive the flat-rate energy tax with their income tax assessment for the year 2022.
Further information
Further information and a declaration form are available from the Minijob-Zentrale at https://blog.minijob-zentrale.de/auch-minijobber-koennen-die-energiepreispauschale-erhalten/.
Status: August 30, 2022
Image: Andrey Popov - stock.adobe.com
