70-Day Rule

Short-Term
Employment

Work flexibly at trade fairs and events — free from social security contributions for up to 70 days a year.

/ Introduction

Short-term employment is the ideal working arrangement for trade fair jobs, hostess jobs, and promoter jobs. Students, pupils, retirees, and anyone working alongside a primary job can work up to 70 working days or three months per calendar year without paying social security contributions — regardless of earnings.

At eventas, our hostesses, promoters, and service staff work across Germany on this basis — at trade fairs such as bauma, IFA, Anuga, and IAA, as well as roadshows, VIP receptions, and promotional campaigns.

/ 01 — Time Limits

The 70-day rule —
what you need to know

70
Working days per calendar year — across all employers combined.
3
Consecutive months, if the work is carried out on at least five days per week.

Whichever limit is reached first applies. On a five-day week, three months roughly equals 70 working days.

/ 02 — Comparison

Short-term employment
vs. mini-job

FeatureShort-Term EmploymentMini-Job
DurationMaximum 70 days or 3 months per calendar year.Ongoing, no time limit.
EarningsNo cap. Above €603 per month, the employment must be assessed as non-professional.€603/month (2026), €633 from 2027.
Social securityFully exempt. Only accident insurance is paid by the employer.Subject to pension contributions.
Typical useTrade fairs, events, seasonal work, promotional campaigns.Regular part-time side job.

As of 2026: minor employment threshold — €603. From 1 January 2027 — €633. The threshold is dynamically linked to the statutory minimum wage (2026: €13.90/hr · 2027: €14.60/hr).

/ 03 — Eligibility

Who can work on a
short-term basis — and who can't?

Short-term employment comes with clear eligibility requirements. Here you can see at a glance which situations are permitted — and which are not.

+Permitted — short-term employment is possible
  • /01

    School pupils

    Anyone attending a general education school may take on short-term employment — including alongside a mini-job with a different employer.

  • /02

    Students

    Permitted. A simultaneous mini-job with another employer is also allowed. Time limits apply.

  • /03

    Apprentices

    Short-term employment alongside an apprenticeship is permissible, provided the annual time limits are observed.

  • /04

    Homemakers

    No primary employment, no professional classification — short-term employment is straightforwardly permitted.

  • /05

    Full-time / part-time employees

    Short-term employment as a secondary job alongside a social-security-liable primary position is allowed.

  • /06

    Retirees

    A pension does not count as employment under social security law — short-term work is unrestricted.

Not permitted — short-term employment does not apply
  • /01

    Registered as unemployed or job-seeking

    The law presumes professional intent. Short-term employment triggers social security liability.

  • /02

    During parental leave

    Work during parental leave is treated as professionally motivated — social security contributions become due.

  • /03

    During unpaid leave

    As with parental leave, professional intent is assumed when the primary employment relationship is suspended.

  • /04

    Between school and apprenticeship

    During this transition period, professional intent is assumed — short-term employment is not available.

  • /05

    Between studies and employment

    Anyone who has finished their degree and is available on the job market is classified as seeking professional work.

  • /06

    Already exceeded 70 days in the year

    Anyone who has already reached the annual limit cannot take on further short-term employment in that calendar year.

Important

Liability for incorrect information

You are personally responsible for the accuracy of the information you provide about your employment status. If it emerges that incorrect details were given and the German Pension Insurance authority subsequently claims unpaid social security contributions, those claims will be made directly against you.

/ 04 — Clarity

Frequently asked questions

/ 05 — Income Tax

How your tax is
actually calculated

/ The problem

Projected across 360 days

When payroll is calculated daily, your employer scales your daily earnings up to a full year. The result is a fictitiously high annual income — and correspondingly high income tax.

In reality, you may only work 12 or 30 days. Your actual earnings are far lower.

/ The personal allowance

Up to €12,348 — no tax at all

If your total annual income falls below the personal tax allowance (2026: €12,348), you owe no income tax — regardless of how much was withheld by your employer.

/ The solution

File a tax return at year-end — and get your money back

The tax office recalculates your liability based on your actual annual earnings. Whatever was over-withheld is refunded. For many short-term workers, that means getting back the entire amount withheld.

up to 100%
of withheld income tax refundable
/ How to do it
/01
Collect your pay slipsKeep all payroll documents from the calendar year — including those for individual working days.
/02
Submit your tax returnBy July of the following year. Online via ELSTER or tax software — free and straightforward.
/03
Wait for your assessmentThe tax office recalculates. Any refund is paid directly to your account — usually within 6–10 weeks.
/ 06 — Handy Tool

What will you actually take home?

Gross and net are rarely the same — but how big is the difference for your assignment? With the eventas net pay calculator, you can see in seconds how much of your earnings will land in your account: just enter your hourly rate, assignment length, and tax bracket.

Calculate net pay
/ 07 — Tax Brackets

Primary employer, secondary employer
and your tax bracket

Now that you know whether short-term employment is an option for you, it is important to understand how primary and secondary employers are distinguished for payroll purposes.

Primary employer

Definition
The employer where you hold your main position and whose payroll applies your personal tax bracket (I–V).
Number
There can only ever be one primary employer.
Bracket
I, II, III, IV, or V — depending on your personal circumstances.

Secondary employer

Definition
Any employer other than your primary employer.
Taxation
Tax bracket VI applies — regardless of earnings.
Refund
Often recoverable through your annual income tax return.

Tax brackets at a glance

Choose the bracket that matches your personal situation:

Bracket ISingleUnmarried, divorced, widowed, or permanently separated — without children.
Bracket IISingle parentWith at least one minor child — includes the lone parent relief allowance.
Bracket IIIMarried (advantageous)Spouse earns no income or is in Bracket V. Higher allowances apply.
Bracket IVMarried (equal split)Both partners in Bracket IV. Similar allowances for each.
Bracket VMarried (counterpart to III)Spouse is in Bracket III. Higher deductions, lower allowances.
Bracket VISecond employmentHighest deductions — applies automatically to secondary employers.
Servicekräfte von eventas beim gehobenen Event-Catering – professionelles Gastronomiepersonal
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