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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.

Updated 2026 Data stays local

Mini-job limit 2026

603,00 € / month

Employee net

520,00 €

Total employer cost

683,18 €

Contributions: 163,18 € (31,4 %)

Employer contributions

Health insurance (13 %)67,60 €
Pension insurance (15 %)78,00 €
Flat-rate tax (2 %)10,40 €
Levy U1 (1,10 %)5,72 €
Levy U2 (0,22 %)1,14 €
Insolvency levy (0,06 %)0,31 €
Employer contributions total163,18 €

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.

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.

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 die Abgaben im mini-job (Minijob) step by step: 1. Monatliches income enter: Bis max. 556 EUR/month (2025/2026, dynamisch an minimum wage (Mindestlohn) gekoppelt). 2. employer-Pauschalen calculate: health insurance: 13 % (bei health insurance (KV)-Versicherten). Rentenversicherung: 15 %. Pauschale wage tax (Lohnsteuer): 2 %. Umlagen U1, U2, Insolvenzgeldumlage: ca. 1,1 %. Gesamte AG-Belastung: ca. 31 %. 3. employee-Beitraege: Rentenversicherung: 3,6 % des Einkommens (Differenz zu 18,6 % nach Abzug des AG-Anteils von 15 %). Befreiung von der pension insurance (RV)-Pflicht ist auf Antrag moeglich. 4. taxes: Bei pauschaler Besteuerung (2 %) fallen keine weiteren taxes an. 5. net-Auszahlung: Ohne pension insurance (RV)-Befreiung: gross minus 3,6 %. Mit pension insurance (RV)-Befreiung: volles gross. 6. health insurance: Ein mini-job (Minijob) begruendet keinen eigenen health insurance (KV)-Schutz.

Calculation Example

mini-job (Minijob) 450 EUR/month. AN-pension insurance (RV)-contribution (3,6 %): 16,20 EUR. net: 433,80 EUR. Mit pension insurance (RV)-Befreiung: volles 450 EUR net. AG-costs: 450 x 31 % = ca. 139,50 EUR.

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