Minijob Calculator
Calculate contributions and net earnings for a minijob. Currently up to 603 euros per month. Free online tool with detailed breakdown and step-by-step examples.
Mini-job limit 2026
€603.00 / month
Employee net
€520.00
Total employer cost
€682.08
Contributions: €162.08 (31.2 %)
Employer contributions
Mini-job rules 2026: Up to EUR 603/month. Employees are generally subject to pension insurance but may apply for exemption. The employer bears the flat-rate contributions. Actual levy rates may vary by health insurer.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
What is the Minijob earnings limit?
The Minijob earnings limit is 603 euros per month since 2026, linked to the minimum wage (13.90 euros times 10 hours times 4.2 weeks). Earnings above this limit convert the position to a Midijob.
Do I pay taxes on a Minijob?
Minijobs are usually taxed with a flat-rate 2% tax paid by the employer. Alternatively, regular taxation via tax card is possible, which may be beneficial if you have unused tax allowances.
Which minimum wage is used in the calculator?
The statutory minimum wage in Germany is €13.90/hour since 1 January 2026 (previously €12.82). The Minijob threshold rose automatically to €603/month. Values are current in the calculator.
Guide
Quick Answer
The minijob calculator computes the contributions for marginal employment (minijob up to 603 euros/month) for both employee and employer.
What is the Minijob Calculator?
The minijob calculator computes the contributions for marginal employment (minijob up to 603 euros/month) for both employee and employer.
How does the Minijob Calculator work?
Enter the monthly income. The calculator shows the employer's flat-rate contributions (approx. 30%) and the employee's pension contributions (3.6%, with opt-out option).
Key Data and Facts
Minijob limit: 603 euros/month (since 2024, dynamically linked to the minimum wage). Flat-rate wage tax: 2%. Employer flat rate: 13% health + 15% pension + 2% tax + levies.
Step-by-Step Guide
How to calculate the contributions for a minijob step by step: 1. Enter your monthly income: Up to max. 556 EUR/month (2025/2026, dynamically linked to the minimum wage). 2. Calculate the employer flat-rate contributions: Health insurance: 13 % (for those with statutory health insurance). Pension insurance: 15 %. Flat-rate wage tax: 2 %. Levies U1, U2 and the insolvency benefit levy: approx. 1.1 %. Total employer burden: approx. 31 %. 3. Employee contributions: Pension insurance: 3.6 % of income (the difference to 18.6 % after deducting the employer share of 15 %). Exemption from the pension insurance obligation is possible upon application. 4. Taxes: With flat-rate taxation (2 %) no further taxes apply. 5. Net payout: Without pension exemption: gross minus 3.6 %. With pension exemption: full gross. 6. Health insurance: A minijob does not establish your own health insurance cover.
Calculation Example
Minijob 450 EUR/month. Employee pension contribution (3.6%): 16.20 EUR. Net: 433.80 EUR. With pension exemption: full 450 EUR net. Employer cost: 450 x 31% = approx. 139.50 EUR.
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
Full methodology at Methodology.
Work
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