How it's calculated
A Minijob (geringfügig entlohnte Beschäftigung) pays no more than €603 a month in 2026. The limit follows the minimum wage of €13.90 an hour: § 8 (1a) of the Fourth Book of the Social Code sets it at the minimum wage × 130 ÷ 3, rounded up to whole euros.Gesetze im Internet
Instead of normal contributions, a commercial employer pays flat rates to the Minijob-Zentrale:Minijob-Zentrale
- health insurance 13%, only if the Minijobber has public health insurance;
- pension insurance 15%;
- a flat tax of 2% covering wage tax, solidarity surcharge and church tax, if the employer chooses it (§ 40a (2) EStG);
- the U1 sick-pay levy of 0.8% (employers with up to 30 employees), the U2 maternity levy of 0.22% and the insolvency levy of 0.15%.
The Minijobber pays a pension top-up of 3.6% unless exempted on request.
The formula
- Employer charges = pay × (health + pension + flat tax + U1 + U2 + insolvency levy), each item rounded to the cent.
- Total employer cost = pay + employer charges.
- Minijobber's net pay = pay − pension top-up (nothing else is deducted when the employer pays the flat tax).
Worked example
A Minijob at the 2026 limit, with public health insurance, the flat tax and no pension exemption:
| Line | Month | Year |
|---|---|---|
| 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 |
The employer pays €790.95 a month in total, and the Minijobber keeps €581.29. With the pension exemption the Minijobber keeps €603.00.
Assumptions and limitations
- Commercial employers. Minijobs in private households have lower flat rates and are not modelled.
- Regular pay within the limit. Above €603 a month the job is no longer a Minijob. Use the net salary calculator, which handles the Midijob transition range.
- Not included: statutory accident insurance, which the employer's liability insurer bills separately. Also left out: short-term employment (kurzfristige Beschäftigung) and wage tax through the tax card when the employer does not pay the flat tax.