Germany Minijob Calculator

01Minijob

Regular monthly pay. The 2026 Minijob limit is €603 a month.

The employer's 13% health flat rate applies only if the Minijobber has statutory health insurance.

Minijobbers pay a 3.6% pension top-up unless they ask the employer for an exemption. The employer's 15% is due either way.

The 2% flat tax (Pauschsteuer) covers wage tax, solidarity surcharge and church tax. Otherwise tax is withheld via the employee's tax card.

Total employer cost

€790.95

per month: 31.17% on top of pay

Employer charges per month
€187.95
Minijobber's net pay per month
€581.29
Employee pension top-up per month
€21.71
Employer charges as a share of pay
31.169%
Total employer cost per year
€9,491.40
  • At the €13.90 minimum wage, €603.00 a month is about 43 hours a month.
  • You pay 3.6% of your pay into pension insurance (the difference to the full 18.6%) unless you ask your employer for an exemption.
  • Statutory accident insurance is billed separately by the employer's liability insurer and is not included. Private-household Minijobs have lower rates.

Total employer cost: €790.95 per month: 31.17% on top of pay

Show the breakdown
Minijob paying €603.00 a month (commercial employer)
LineMonthYear
Minijob pay€603.00€7,236.00
Health insurance flat rate (13%)€78.39€940.68
Pension insurance (15%)€90.45€1,085.40
Flat tax incl. Soli and church tax (2%)€12.06€144.72
U1 sick-pay levy (0.8%)€4.82€57.84
U2 maternity levy (0.22%)€1.33€15.96
Insolvency levy (0.15%)€0.90€10.80
Total employer cost€790.95€9,491.40
What the Minijob costs
76%TAKE-HOME
  • Pay€60376%
  • Health€7810%
  • Pension€9011%
  • Flat tax€122%
  • Levies€71%

See the full breakdown and tables (opens in a new tab)

Calculator by CalcBloc · rates from official sources, checked 2026-10-17.