👥 Employees, mini-jobs and freelancers in the association
In brief
An association can be an employer. Then the minimum wage and social insurance law apply as for any employer.
2026: statutory minimum wage €13.90 per hour; the mini-job limit is €603 a month (derived annual figure: €7,236; the law states a monthly average).
From 1 January 2027 the minimum wage is €14.60. The mini-job limit then rises under the statutory formula to €633 (annual figure €7,596; follows from § 8 Abs. 1a SGB IV (€14.60 × 130 ÷ 3, rounded up) and § 1 MiLoV5; announcement by the BMAS in the Bundesanzeiger not checked).
Freelancers are self-employed only if they really are. In case of doubt, the Deutsche Rentenversicherung Bund can decide in the status determination procedure (Statusfeststellungsverfahren). The trainer's and volunteer allowances are to be seen separately from this.
Step by step
- Check for employmentBeing bound by instructions, being integrated into the organisation and fixed working hours point to employment, not a fee arrangement.
- Clarify status in case of doubtApplication to the Deutsche Rentenversicherung Bund (§ 7a SGB IV).
- Comply with the minimum wage€13.90 per hour from 1 January 2026; €14.60 from 1 January 2027.
- Register the mini-jobUp to €603 a month: registration via the Minijob-Zentrale.
Deadlines
- False self-employment can lead to back payment of social insurance contributions (not checked in detail against a primary source).
- The minimum wage does not apply to genuine voluntary work. Whether an activity is still voluntary work depends on the circumstances.
- Trainer's and volunteer allowances are free of tax and contributions; exceeding them leads to charges.
- For employer obligations (accident insurance, notifications), a tax adviser or payroll bureau is sensible.
In depth · legal basis, figures and practice – for advisers and professionals
Minimum wage and mini-job 2026
The statutory minimum wage has been €13.90 per hour since 1 January 2026 (statement from the DRV and Minijob-Zentrale; previously €12.82). The mini-job limit is calculated by the formula minimum wage times 130 divided by 3 and, rounded up, is €603 a month, €7,236 a year (Deutsche Rentenversicherung Baden-Württemberg, press release; Minijob-Zentrale).
From 1 January 2027, under § 1 of the Fifth Minimum Wage Adjustment Ordinance (BGBl. 2025 I Nr. 268), a minimum wage of €14.60 gross per hour applies. Under the formula in § 8 Abs. 1a SGB IV (minimum wage times 130, divided by 3, rounded up to full euros) this gives €633 (annual figure €7,596); the basis is § 8 Abs. 1a SGB IV (€14.60 × 130 ÷ 3, rounded up) and § 1 MiLoV5; the announcement by the BMAS in the Bundesanzeiger was not checked.
Status determination
Under § 7a Abs. 1 SGB IV the parties can apply in writing or electronically to the Deutsche Rentenversicherung Bund to determine whether a contractual relationship is employment or self-employment.
Delimitation from voluntary work
According to the sources checked, the tax-free amounts under § 3 Nr. 26 and 26a EStG also remain free of social insurance. Remuneration above the allowances is in principle employment income or a fee with a corresponding duty to pay contributions.
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