Minijob Calculator Germany 2026
A mini-job is Germany's low-deduction side job: up to €603 a month in 2026. See your net pay (with or without the small pension contribution) and what the employer pays on top. From 1 January 2027 the limit rises to €633 a month, in line with the €14.60 minimum wage.
| Levy (Employer pays on top) | Amount |
|---|---|
| Health insurance (flat) | €78.39 |
| Pension insurance (flat) | €90.45 |
| Flat tax (2%) | €12.06 |
| Levy U1 (sick pay) | €4.82 |
| Levy U2 (maternity) | €1.33 |
| Insolvency levy | €0.90 |
| Total employer levies | €187.96 |
| Total employer cost | €790.96 |
- 2026 mini-job limit: €603/month (tied to the €13.90 minimum wage).
- The pension share (3.6%, 13.6% in private households) buys full pension credits and rights. Think twice before opting out.
- The 2% flat tax is usually paid by the employer; the mini-job stays tax-free for you.
How mini-jobs work
Up to €603/month the pay is mostly contribution-free for you: only a pension share applies (3.6% in a commercial mini-job, 13.6% in a private household), and you can opt out of even that. It is usually tax-free for you because the employer pays the 2% flat tax; otherwise it is taxed by your tax class. In a commercial mini-job the employer pays flat levies of 31.17% on top; for household jobs the employer pays 5% health and 5% pension insurance plus the 2% flat tax, among other levies. At the €13.90 minimum wage the limit equals roughly 43 hours a month. Earn more than €603 and you enter the midi-job transition zone with reduced regular contributions. Mini-jobs can be held alongside a main job.
Should you opt out of the pension share?
The €21.71 monthly share at €603 (€82.01 in a private household) buys full pension credits and waiting-period months, valuable for internationals building a German contribution record.
How many minimum-wage hours fit into a mini-job: see the minimum wage calculator.
Frequently asked questions
How much can I earn in a Minijob in 2026?
The Minijob earnings limit is 556 EUR per month in 2026 (or 6,672 EUR per year). If you exceed this limit consistently, the job becomes a Midijob or regular employment.
Do I pay tax and social insurance on a Minijob?
The employer pays a flat-rate contribution of about 31 percent covering pension, health insurance, accident insurance and tax. The employee pays no contributions, but can opt in to full pension coverage for a small additional contribution.
Can I have more than one Minijob?
Yes, but the total earnings from all Minijobs combined must stay under 556 EUR per month. A Minijob alongside a regular job is also permitted up to the same limit.