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Are taxes due when employing the childminder?

If you only employ one person marginally with a salary of up to € 551.10 per month in 2025, no additional costs are incurred.

However, a tax (employer's contribution) is due if

  • you have more than one marginally employed person and
  • the monthly payroll (excluding special payments) of all marginally employed persons exceeds 1.5 times the marginal earnings threshold (example for 2025: € 551.10 x 1.5 = € 826.65).

If the childminder is self-employed, you will not have to pay tax.

Do I need a written work contract with the childminder?

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