The assisting spouse in the family must be set correctly and officially.
Many companies would not exist without the cooperation of family members. The wife takes a layer in the store. The daughter performs the bookkeeping. The son delivers goods. Parents assume the cleaning after business hours. In most cases, the activity is remunerated.
Set members - as an employee or a family-like staff
Basically possible employment relationships among relatives. They are even very widespread. Whether you choose to nationals as full employees or MiniJobber, you can decide for yourself. However, you must abide by the usual employment contracts, and underwriting rules. That which applies to a foreign staff, is the measure when members.
- You can assume that auditors, social security and pension insurance are very strict with their checks on family members during operation. That often abusive practices, is an open secret.
- First, you must determine whether the employment of own wife or any other family member is to be regarded as social security or not. From your local health insurance company, you will receive a questionnaire upon notification of the employment relationship. Generally speaking, dependent employment subject to compulsory social insurance, social insurance contributions is family-like staff.
- As dependent employment relationship applies, for example, when you exercise as an employer to issue instructions. Even if the content on the recognition for favors goes, this is present. Likewise, if a foreign worker may have to be adjusted. Family Representative employees in accordance with the guidelines of the health insurance is when it can be assumed that your wife only occasionally helps and receives a fee. Even with an inadequate payment of labor power, for example, as pocket money, there is not a dependent employment relationship.
Wife with Minijob in operation
When setting the wife tax and social security reasons often play a role. Suppose you are a business and make your wife based Minijob (450 euros). She remains voluntary health insurance. Change would be the situation if the regular monthly gross salary exceeds 451 euros. You would then compulsory member of the statutory health insurance. You then pay the employer pays half of the contribution. In addition, even mandatory contributions for pension insurance and unemployment insurance must be paid. Monthly should that be about 180 euros. For tax class V or taxes of just over 40 euros incurred.
customize appointing his own wife pretty sure
A dispute with the tax authorities, for example, because of the rejection of the business expense deduction, you need not worry if you follow some rules.
- Connect with your wife or another close relative a written employment contract. Wear concern that the employment is carried out in an orderly fashion. You must pay a fair wage and that actually transfer. There must be a workplace. The work has to make sense. If the contract contains no fixed working hours, enter detectable actual working times.
- Keep in mind that the non-recognition of operating expenses can be a problem. With trickery or unintentionally incorrect information given, pension rights may be lost. This can happen if you choose to have your wife as to social security with a weekly working time of 40 hours and the actual working time is only 20 hours. Then the employment relationship would have to be assessed as not subject to social insurance. At worst, you could be accused of tax evasion.
The tax office is expected to have a hard time a recognition of employment, when the ratio of performance and reward is not justified. You can not pay 450 euros a month for a service that is commonly provided by a service provider already for 50 Euro your wife.